United States v. Bank Of California

652 F.2d 780 80-2 USTC P 9837 UNITED STATES of America and Joan M. Van Den Berg, Special Agent, Internal Revenue Service, Petitioners-Appellants, v. BANK OF CALIFORNIA; Capitol Federal Savings & Loan; Bank of America; River City Bank; Home Savings & Loan; Security Pacific National Bank; Wells Fargo Bank, Respondents, and Richard W. (Dick) Rylander, Sr., Intervenor-Appellee. Nos. 79-4671, 79-4460. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 16, 1980. Decided Nov. 24, 1980. Richard W. Rylander, Sr., Sacramento, Cal., for petitioners-appellants. William A. Whitledge, Washington, D. C., for intervenor-appellee; M. Carr Ferguson, Washington, D. C., on brief. Appeal from the United States District Court for the Eastern District of California. Before WRIGHT, WALLACE and FERGUSON, Circuit Judges. EUGENE A. WRIGHT, Circuit Judge: 1 Taxpayer Rylander challenges the district court's jurisdiction to enforce Internal Revenue Service (IRS) summonses to third-party banks and the validity of the summonses. The government cross-appeals from the court's refusal to enforce summonses for the third-party banks' retained copies of Form 1099. We affirm. FACTS 2 In…