McCREE, Circuit Judge.
This appeal requires us to determine whether the Internal Revenue Service may use a civil summons to compel a third party to produce for examination records pertaining to the financial affairs of unspecified and unidentified persons and organizations for the purpose of ascertaining their identities. We hold that it may not.
The facts of the case are not disputed. On November 6, 1970, and on November 16, 1970, the Cincinnati branch of...
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