POPE, Circuit Judge:
These four appeals, consolidated for briefing and argument in this court, seek review of orders made in the district court pursuant to proceedings brought under § 7604 of the Internal Revenue Code of 1954 (Title 26). In each of the proceedings, summons issued pursuant to § 7602 of Title 26 was sought to be enforced in the district court.
Under § 7602, the Secretary of the Treasury, or his delegate, is authorized to examine...
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