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UNITED STATES v. BANK OF STOCKTON

No. S78-682-AAH.

467 F.Supp. 306 (1979)

UNITED STATES of America and John R. Lansdon, Revenue Agent, Internal Revenue Service, Petitioners, v. BANK OF STOCKTON and Sam Yost, Manager, Stockton and San Joaquin Branch, Respondents. John R. Marthaler and Grace J. Marthaler, Intervenors

United States District Court, E. D. California.

February 23, 1979.

Attorney(s) appearing for the Case

Solomon E. Robinson, Asst. U. S. Atty., Sacramento, Cal., for petitioners.

John Marthaler, pro se and for Grace Marthaler.

Respondent Bank of Stockton did not appear.

FINDINGS OF FACT; CONCLUSIONS OF LAW; AND ORDER ENFORCING SUMMONS

HAUK,* District Judge.

Findings of Fact

1. The Petitioner John R. Lansdon is a Revenue Agent employed by the Examination Division of the Internal Revenue Service (IRS), and is authorized to issue Internal Revenue summonses pursuant to the Internal Revenue Code, 26 U.S.C. § 7602.

2. On September 19, 1978, Agent Lansdon issued the IRS...

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