ANDERSON v. INTERNAL REVENUE SERVICE

No. 5955.

371 F.Supp. 1278 (1974)

Philip L. ANDERSON et al., Petitioners, v. INTERNAL REVENUE SERVICE et al., Respondents.

United States District Court, D. Wyoming.

March 8, 1974.


Attorney(s) appearing for the Case

Lowell Anderson, pro se for petitioners.

Daniel Piloseno, Gen. Litigation Section, Tax Div. Dept. of Justice, Washington, D. C., Tosh Suyematsu, Asst. U. S. Atty., Cheyenne, Wyo., and Donald E. Chapin, Casper, Wyo. for respondents.


JUDGE'S MEMORANDUM

KERR, District Judge.

Plaintiffs in this action have brought suit challenging the validity of a summons issued by an Internal Revenue Service agent pursuant to 26 U.S.C. § 7602. Plaintiffs have requested that a three-judge court be convened to consider their challenges to the constitutionality of the aforementioned statute; to restrain and enjoin compliance with the summons by the plaintiffs' bank and its agents or employees, on whom...

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