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UNITED STATES v. HODGSON

No. 73-1525.

492 F.2d 1175 (1974)

UNITED STATES of America and E. C. Talley, Special Agent, Internal Revenue Service, Petitioners-Appellants, v. Paul R. HODGSON, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

March 7, 1974.

Attorney(s) appearing for the Case

Charles E. Brookhart, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and John P. Burke, Attys., Tax Div., Dept. of Justice; Nathan G. Graham, U. S. Atty., and Robert P. Santee, Asst. U. S. Atty., of counsel, on the brief), for petitioners-appellants.

James R. Hays, Tulsa, Okl., for respondent-appellee.

Paul M. Vassar, Gen. Counsel, Chandler, Okl., Oklahoma Bar Ass'n, for amicus curiae.

Before BREITSTEIN, McWILLIAMS and DOYLE, Circuit Judges.

BREITENSTEIN, Circuit Judge.

The district court denied judicial enforcement of an Internal Revenue Service summons issued pursuant to 26 U.S. C. § 7602. We reverse.

Talley, an IRS special agent in the Intelligence Division, was investigating the federal income tax liability of Leroy Dale Hines for the years 1967-1971. On October 16, 1972, he issued a summons to Paul Hodgson, a lawyer, requiring him to produce records of all charges to or in behalf of...

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