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UNITED STATES v. KEMPER MONEY MARKET FUND, INC.

Nos. 82 C 3466, 3467, 3468 and 3469.

575 F.Supp. 1505 (1983)

UNITED STATES of America and David P. Swire, Special Agent, Internal Revenue Service, Petitioners, v. KEMPER MONEY MARKET FUND, INC., Respondent, v. CONTINENTAL ILLINOIS NATIONAL BANK AND TRUST COMPANY, Respondent, v. FIRST NATIONAL BANK OF HIGHLAND PARK, Respondent, v. NORTHERN TRUST BANK, Respondent.

United States District Court, N.D. Illinois, E.D.

December 13, 1983.

Attorney(s) appearing for the Case

Eileen Marutzky, Asst. U.S. Atty., Chicago, Ill., for petitioners.

Barry T. McNamara, James A. Geocaris, David B. Bayless, D'Ancona & Pflaum, Chicago, Ill., for respondents.

MEMORANDUM OPINION AND ORDER

NORDBERG, District Judge.

On October 4, 1983, a hearing was held on the petition of the Internal Revenue Service ("IRS") to enforce a number of IRS summons issued against various financial institutions at which intervenor-taxpayers Robert L. Wenz and Merrick Consultants, Ltd. have accounts. These taxpayers have intervened in the summons enforcement proceeding pursuant to 26 U.S.C. § 7609(b)(1).

In United States...

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