Kenneth D. Barney and Madeline L. Barney v. United States of America, Charles A. Smith, Special Agent of the Internal Revenue Service

This is an appeal from an order directing enforcement of an Internal Revenue Service (IRS) summons. In the course of an investigation to determine the income tax liability of Kenneth and Madeline Barney for the year 1975, the IRS issued a summons to Gordon Dretsch, Vice President of Custer County Bank, Custer, South Dakota. The summons required him to appear, give testimony relating to the Barneys’ tax liability, and bring specified records and papers pertaining to the Barneys’ checking and savings accounts, safety deposit boxes, and loans. Dretsch refused to obey the summons without a court…