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UNITED STATES v. CECIL E. LUCAS GENERAL CON., INC.

No. M-12-32.

406 F.Supp. 1267 (1975)

UNITED STATES of America and Fred D. Stiles, Special Agent, Internal Revenue Service, Petitioners, v. CECIL E. LUCAS GENERAL CONTRACTOR, INC., and Cecil E. Lucas, as President of Cecil E. Lucas General Contractor, Inc., Respondents.

United States District Court, D. South Carolina, Columbia Division.

November 10, 1975.

Attorney(s) appearing for the Case

Daniel A. Piloseno, Trial Atty., U. S. Dept. of Justice, Tax Div., Washington, D. C., for petitioners.

Edward I. Markendorff, Markendorff, Enlow & Grisso, Columbia, S. C., for respondents.

ORDER

HEMPHILL, District Judge.

On October 9, 1975, pursuant to the provisions of 26 U.S.C. § 7402(b)1 and 7604(a)2 petitioners filed in this court a petition to enforce an Internal Revenue Service summons dated the 27th day of June, 1975, directing Cecil E. Lucas, President of defendant corporation (hereinafter called General) to appear at Room...

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