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NORTON v. RIDDLE

Civ. No. 63-874.

234 F.Supp. 107 (1964)

Samuel P. NORTON and Beatrice Norton, Plaintiffs, v. Robert RIDDLE, District Director of Internal Revenue at Los Angeles, California, and Mortimer Caplin, Commissioner of Internal Revenue, Defendants.

United States District Court S. D. California, Central Division.

July 9, 1964.

Attorney(s) appearing for the Case

Francis C. Whelan, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section, with Thomas H. McPeters, Asst. U. S. Atty., Los Angeles, Cal., personally appearing, for Robert A. Riddle, District Director of Internal Revenue, Los Angeles District.

Samuel P. Norton, Beverly Hills, Cal., for Samuel P. Norton et ux.

ALBERT LEE STEPHENS, Jr., District Judge.

On July 22, 1963, plaintiffs filed a complaint and Application for Order of Enforcement of Subpoena Duces Tecum pursuant to Section 7402(b) of the Internal Revenue Code [26 U.S.C. § 7402(b)]. The complaint asks the Court to issue an order requiring defendant Robert Riddle, District Director of Internal Revenue at Los Angeles, to appear before the Tax Court of the United States in a proceeding brought by the plaintiffs...

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