UNITED STATES v. JONES

Civ. A. No. 3779-N.

351 F.Supp. 132 (1972)

UNITED STATES of America, and R. S. Phillips, Special Agent, Internal Revenue Service, Plaintiffs, v. W. W. JONES, Vice President and Cashier of the First National Bank of Wetumpka and the First National Bank of Wetumpka, Defendants.

United States District Court, M. D. Alabama, N. D.

October 6, 1972.


Attorney(s) appearing for the Case

Ira DeMent, U. S. Atty., and Kenneth E. Vines, Asst. U. S. Atty., Middle District of Alabama, Montgomery, Ala., for plaintiffs.

George P. Howard, Howard & Dunn, Wetumpka, Ala., for defendants.


FINDINGS, CONCLUSIONS, and ORDER

JOHNSON, Chief Judge.

Upon this submission, the Court finds that a summons issued to the defendants by Special Agent R. S. Phillips was authorized, was duly issued, and was served by Phillips in his capacity as agent of the Commissioner of Internal Revenue. There is nothing indefinite or ambiguous about the summons or the records that Agent Phillips desires to examine.

The evidence presented reflects that these records...

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