UNITED STATES v. MORIARTY

No. 67-C-244.

311 F.Supp. 144 (1969)

UNITED STATES of America and Carol O. Morey, Special Agent, Internal Revenue Service, v. Lowell E. MORIARTY, as Vice-President and Secretary of Moriarty Manufacturing Company, Inc.

United States District Court, E. D. Wisconsin.

December 9, 1969.


Attorney(s) appearing for the Case

David Cannon, U. S. Atty., Robert J. Lerner and Roch Carter, Asst. U. S. Attys., Milwaukee, Wis., for plaintiffs.

Daniel O. Ryan, Jr., Cahill & Fox, Milwaukee, Wis., for defendant.


OPINION

TEHAN, Chief Judge.

This action was brought to enforce an internal revenue summons which was served upon defendant in his corporate capacity compelling him to produce certain books and records of the corporation. Jurisdiction is obtained through §§ 7402(b) and 7604(a) of the Internal Revenue Code of 1954, 26 U.S.C. §§ 7402(b) and 7604(a) (1964). Defendant has asserted two defenses to the summons—(1) The IRS has had prior...

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