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UNITED STATES v. VEY

Civ. A. No. 71-02.

324 F.Supp. 552 (1971)

UNITED STATES of America and Joseph A. Hopper, Special Agent, Internal Revenue Service, Petitioner, v. Roy L. VEY, Treasurer, North Star Cement Block Company, Inc., Respondent.

United States District Court, W. D. Pennsylvania.

March 22, 1971.

Attorney(s) appearing for the Case

Richard L. Thornburgh, Pittsburgh, Pa., for petitioner.

Vincent M. Casey, Pittsburgh, Pa., for respondent.

MEMORANDUM

ROSENBERG, District Judge.

This matter is before me on the petition of the United States and Special Agent Hopper of the Internal Revenue Service ("the Service") for enforcement of an internal revenue summons. It appears that during the investigation of the income tax liability of one John S. LaRocca, the Service found it necessary to examine the records of the North Star Cement Block Company, Inc. ("North Star") of which LaRocca owns in excess...

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