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UNITED STATES v. DIRACLES

No. 20495.

439 F.2d 795 (1971)

UNITED STATES of America and Phil N. Weinard, Special Agent, Internal Revenue Service, Appellees, v. John DIRACLES, as Administrative Partner of Arthur Young and Company, Stanley B. Slocum, Appellant.

United States Court of Appeals, Eighth Circuit.

March 11, 1971.

Attorney(s) appearing for the Case

Lang & Pauly, Robert L. Smith, Minneapolis, Minn., for appellant.

Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, John M. Brant, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellees; Robert G. Renner, U. S. Atty., Joseph T. Walbran, Asst. U. S. Atty., of counsel.

Before MATTHES, Chief Judge, CLARK, Associate Justice; and BRIGHT, Circuit Judge.

PER CURIAM.

This is an action under Sections 7402 (b) and 7604(a) of the Internal Revenue Code of 1954, 26 U.S.C., which vests jurisdiction in the United States District Courts to enforce summonses issued under the internal revenue laws. The United States of America and Phil N. Weinard, Special Agent of the Internal Revenue Service, seek an Order requiring John M. Diracles, Administrative Partner of Arthur Young and Company...

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