UNITED STATES v. GIORDANO

No. 69 C 20(1).

301 F.Supp. 884 (1969)

UNITED STATES of America and Harold F. McGuire, Special Agent, Internal Revenue Service v. William A. GIORDANO, as president of Banana Distributing Company of St. Louis, Incorporated.

United States District Court E. D. Missouri, E. D.

June 20, 1969.


Attorney(s) appearing for the Case

Daniel Bartlett, Jr., U. S. Atty., Daniel R. O'Neill, Asst. U. S. Atty., St. Louis, Mo., James H. Jeffries, III, Tax Division, U. S. Dept. of Justice, Washington, D. C., for plaintiffs.

Irl B. Baris, Newmark & Baris, St. Louis, Mo., for defendant.


MEMORANDUM OPINION

HARPER, Chief Judge.

This is an action by the United States and its agent, to obtain judicial enforcement of a summons of the Internal Revenue Service. Jurisdiction is based upon the express provisions of 26 U.S. C.A. §§ 7604(a) and 7402(b).

The petitioner McGuire is a special agent of the Intelligence Division of the Internal Revenue Service and is at present conducting an investigation, together with Revenue Agent J...

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