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UNITED STATES v. CRANS

Misc. No. 404.

517 F.Supp. 863 (1981)

UNITED STATES of America and Richard J. Collery, Special Agent, Internal Revenue Service, Petitioners, v. C. Edward CRANS, as Manager of the Inter-County Savings Bank, Respondent, Johanan Vigoda, Taxpayer-Intervenor.

United States District Court, N. D. New York.

April 6, 1981.

Attorney(s) appearing for the Case

George H. Lowe, U. S. Atty., N.D.N.Y., Albany, N. Y., for petitioners.

Silets & Martin, Ltd., Chicago, Ill., for taxpayer-intervenor; Harvey M. Silets, Shelly B. Kulwin, Chicago, Ill., of counsel.

MEMORANDUM-DECISION and ORDER

JAMES T. FOLEY, Senior District Judge.

The United States of America and Richard J. Collery, Special Agent of the Internal Revenue Service (IRS), filed a petition in this proceeding on November 17, 1980, for an order directing the respondent, C. Edward Crans, as Manager of the Inter-County Savings Bank, to show cause why said respondent should not be compelled to obey the IRS summons served upon him. This proceeding was commenced...

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