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UNITED STATES v. BALDRIDGE

Misc. No. 67-H-52.

281 F.Supp. 470 (1968)

UNITED STATES and Donald B. Nettle, Special Agent of the Internal Revenue Service, Petitioners, v. J. W. BALDRIDGE and Harold B. Mills, Respondents, and Charles A. Reich, Intervenor.

United States District Court S. D. Texas, Houston Division.

February 27, 1968.

Attorney(s) appearing for the Case

Morton L. Susman, U. S. Atty., and Joel P. Kay, Asst. U. S. Atty., Houston, Tex., for petitioners.

Mills & Powers, Gerald H. Beckman, Houston, Tex., for respondents and intervenor.

Memorandum

INGRAHAM, District Judge.

This is a proceeding to enforce Internal Revenue summonses brought by the government pursuant to Secs. 7602 and 7604, Internal Revenue Code of 1954. The parties involved, aside from the United States, are the respondents, J. W. Baldridge and Harold B. Mills, who are the taxpayer's bookkeeper and attorney respectively, and the taxpayer, Charles A. Reich, who has intervened on the side of the respondents.

Hearing...

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