UNITED STATES v. KESSLER

Civ. No. 71-286.

338 F.Supp. 420 (1972)

UNITED STATES of America and Richard C. Pfeiffer, Special Agent, Internal Revenue Service, Petitioners, v. Berry L. KESSLER, Secretary, Brittany Builders, Inc., Respondent.

United States District Court, S. D. Ohio, E. D.

February 16, 1972.


Attorney(s) appearing for the Case

W. Robinson Watters, Asst. U. S. Atty., Columbus, Ohio, Ralph A. Romano, Tax Division, Dept. of Justice, Washington, D. C., for plaintiffs.

Joseph F. Dillon, Detroit, Mich., Robert A. Bell, Columbus, Ohio, for defendants.


OPINION AND ORDER

CARL B. RUBIN, District Judge.

This matter comes before the Court on the petition of the United States and Special Agent Richard C. Pfeiffer of the Internal Revenue Service (IRS) for the judicial enforcement of an IRS summons issued pursuant to § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602.1 The summons, dated July 13, 1971, directed Berry Kessler, as Secretary of Brittany Builders...

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