WALL v. LOWDER

Nos. C-74-S-60, C-84-S-60.

185 F.Supp. 654 (1960)

In the Matter of J. E. WALL, District Director, v. W. Horace LOWDER (two cases). In the Matter of J. E. WALL, District Director, v. W. A. LOWDER.

United States District Court M. D. North Carolina, Salisbury Division.

August 9, 1960.


Attorney(s) appearing for the Case

James E. Holshouser, U. S. Atty., and H. Vernon Hart, Asst. U. S. Atty., Greensboro, N. C., for petitioner.

Russell M. Robinson II, and J. Carlton Fleming, Charlotte, N. C., and G. Hobart Morton, Albemarle, N. C., for respondents, W. Horace Lowder and W. A. Lowder.


EDWIN M. STANLEY, District Judge.

These are proceedings pursuant to the provisions of Section 7604, Internal Revenue Code of 1954, 26 U.S.C.A. § 7604,1 to enforce summonses issued by the Internal Revenue Service pursuant to the provisions of Section 7602, Internal Revenue Code of 1954, 26 U.S.C.A. § 7602.2 The question for determination is whether or not...

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