District Court, D. Massachusetts January 29, 1979, Civ. A. 72-1345-G (United States v. New England Merchants National Bank)

MEMORANDUM OF DECISION

GARRITY, District Judge.

This case is now before the court on the Government’s motion for summary judgment seeking an order that would direct the defendant, New England Merchants National Bank, to permit access by authorized representatives of the District Director of Internal Revenue into a safe deposit box rented by a delinquent taxpayer.