UNITED STATES v. BILLINGSLEY

No. 72-1070.

469 F.2d 1208 (1972)

UNITED STATES of America, and John D. Heeney, Special Agent, Internal Revenue Service, Plaintiffs-Appellants, v. Lorene BILLINGSLEY, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

December 8, 1972.


Attorney(s) appearing for the Case

Carleton D. Powell, Atty., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen.; Meyer Rothwacks, and Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., and Nathan G. Graham, U. S. Atty., of counsel, with him on the brief), for plaintiffs-appellants.

G. Douglas Fox, Tulsa, Okl. (Richard D. Jones, of Gable, Gotwals, Hays, Rubin & Fox, Tulsa, Okl., and James O. Ellison, of Boone, Ellison & Smith, Tulsa, Okl., with him on the brief), for defendant-appellee.

Before LEWIS, Chief Judge, and SETH and McWILLIAMS, Circuit Judges.


LEWIS, Chief Judge.

Appellants seek judicial enforcement of summonses issued pursuant to section 7602 of the Internal Revenue Code by a special agent of the Internal Revenue Service to Mrs. Lorene C. Billingsley, the appellee.

In October 1968 Special Agent John D. Heeney was brought into an investigation being conducted by Joe A. Fink, an agent in the Audit Division of the Internal Revenue Service, concerning the...

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