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UNITED STATES v. BEACON FEDERAL SAV. & LOAN

Nos. 540, 895 & 897, Dockets 82-6191, 82-6201, 82-6211 and 82-6221.

718 F.2d 49 (1983)

UNITED STATES of America, and Barbara Palm, Petitioners-Appellees, v. BEACON FEDERAL SAVINGS & LOAN, Respondent, and Charles Centrella and Teresa Centrella, Intervenors-Appellants. UNITED STATES of America, and Barbara Palm, Petitioners-Appellees, v. NATIONAL BANK OF NORTH AMERICA, Respondent, and Charles Centrella and Teresa Centrella, Intervenors-Appellants. UNITED STATES of America, and Barbara Palm, Petitioners-Appellees, v. VANGUARD NATIONAL BANK, Respondent, and Charles Centrella and Teresa Centrella, Intervenors-Appellants. UNITED STATES of America, and Barbara Palm, Petitioners-Appellees, v. PERLOW & COMPANY and George Perlow, Respondents, and Charles Centrella and Teresa Centrella, Intervenors-Appellants.

United States Court of Appeals, Second Circuit.

Decided September 21, 1983.

Attorney(s) appearing for the Case

Libero Marinelli, Jr., Attorney, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Charles E. Brookhard, Michael L. Paup, Attorneys, Tax Div., Dept. of Justice, Washington, D.C., Raymond J. Dearie, U.S. Atty., E.D.N.Y., Patrick B. Northup, Asst. U.S. Atty., Brooklyn, N.Y., of counsel), for petitioners-appellees.

Jeffrey W. Waller, Melville, N.Y. (Jeffrey W. Waller, P.C., Melville, N.Y., of counsel) for intervenors-appellants.

Before KEARSE, WINTER and PRATT, Circuit Judges.

GEORGE C. PRATT, Circuit Judge:

On these consolidated appeals Charles and Teresa Centrella (taxpayers) ask us to review orders of the district court enforcing four third-party summonses issued by the Internal Revenue Service under 26 U.S.C. § 7602. Three of the summonses seek financial records from taxpayers' banks; the fourth, addressed to taxpayers' attorney-accountant, seeks copies of prior tax returns, work papers and supporting documents. Taxpayers claim...

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