Garrett v. United States

511 F.2d 1037 75-1 USTC P 9301 John W. and Edith GARRETT, Movant-Intervenors-Appellants, v. UNITED STATES of America and R. H. Kloosterman, Special Agent, Internal Revenue Service, Petitioners-Appellees, United California Bank and Steve Abrahamson, Operations Manager, Respondents-Appellees. No. 74--2281. United States Court of Appeals, Ninth Circuit. Feb. 21, 1975. Jack R. White, of Hill, Farrer & Burrill (argued), Los Angeles, Cal., for appellants. Alfred S. Lombardius (argued), of Tax Div., Dept. of Justice, Washington, D.C., for appellees. OPINION Before KOELSCH and KILKENNY, Circuit Judges, and SOLOMON, * District Judge. PER CURIAM: 1 Taxpayers appeal from interrelated orders of the district court which deny them permission to intervene in an action by the Internal Revenue Service seeking to enforce a summons to taxpayers' bank requiring production of bank records relevant to a determination of taxpayers' tax liability. 2 The district court's denial of intervention was proper--this case is virtually on all fours with Donaldson v. United States, 400 U.S. 517 , 91 S.Ct. 534 , 27 L.Ed.2d 580 (1970). The intervene in a summons enforcement proceeding against a third party,…