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UNITED STATES v. MICHIGAN BELL TELEPHONE COMPANY

No. 19073.

415 F.2d 1284 (1969)

UNITED STATES of America and Richard Daguanno, Special Agent, Internal Revenue Service, Petitioners-Appellants, v. MICHIGAN BELL TELEPHONE COMPANY, Respondent-Appellee.

United States Court of Appeals Sixth Circuit.

September 11, 1969.

Attorney(s) appearing for the Case

John P. Burke, Atty., Dept. of Justice, Washington, D. C., for appellants; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Washington, D. C., on brief; Robert J. Grace, U. S. Atty., Detroit, Mich., of counsel.

Alan R. Waterstone, Detroit, Mich., for appellee.

Before PHILLIPS and CELEBREZZE, Circuit Judges, and McALLISTER, Senior Circuit Judge.

PHILLIPS, Circuit Judge.

The United States and Special Agent Richard Daguanno appeal from the District Court's denial of enforcement of an Internal Revenue summons issued under authority of 26 U.S.C. § 7602. Jurisdiction in the District Court was based on 26 U.S.C. § 7604(a). The District Court denied enforcement on the ground that the summons overstepped the power given to the Commissioner of Internal Revenue.

The sole question before this Court...

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