MATTHES, Senior Circuit Judge.
This is an appeal from an order of the district court denying a petition by the United States to secure enforcement of a summons issued by the Internal Revenue Service (IRS) under § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602. The summons, dated June 9, 1972, directed Edmond Matras, manager of the tax division of Northern Natural Gas Company, to appear before a designated IRS agent at a fixed time and place...
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