437 U.S. 298 98 S.Ct. 2357 57 L.Ed.2d 221 UNITED STATES et al., Petitioner,v.LaSALLE NATIONAL BANK et al. No. 77-365. Argued March 29, 1978. Decided June 19, 1978. Syllabus Petitioner special agent of the Internal Revenue Service (IRS), in the process of investigating a taxpayer’s tax liability, issued summonses to respondent bank under authority of […]