Court of Appeals for the Eighth Circuit May 20, 1980, 80-1008 (United States of America and Donald E. Merrill, Revenue Agent of the Internal Revenue Service v. National Bank of South Dakota, B. H. Dail)

PER CURIAM.

These are three IRS summons cases,

1

consolidated in this appeal, in which an IRS agent sought and obtained enforcement of three IRS summonses from the same district court

2

for the purposes of determining the income tax liability for 1976-1978 of taxpayer-intervenor, B. H. Dail.