UNITED STATES v. NUNNALLY

Civ. No. 67-288.

278 F.Supp. 843 (1968)

In the Matter of UNITED STATES of America and Internal Revenue Agent Linda C. Pugh v. James D. NUNNALLY.

United States District Court W. D. Tennessee, W. D.

January 16, 1968.


Attorney(s) appearing for the Case

Henry L. Klein, Asst. U. S. Atty., Memphis, Tenn., for petitioner.

Tom Mitchell, Jr., Winchester, Goff, Winchester & Walsh, Memphis, Tenn., for respondent.


OPINION

ROBERT M. McRAE, Jr., District Judge.

This is a proceeding brought under authority of 26 U.S.C. § 7604 to judicially enforce an Internal Revenue Summons. The petition alleges that the respondent was summoned to appear before Agent Linda C. Pugh on September 26, 1967, under the authority of 26 U.S.C. § 7602, and to bring with him certain books and records, including cancelled checks and deposit slips of his checking account.

The...

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