UNITED STATES v. BROWN

Civ. A. No. 5-71218.

398 F.Supp. 444 (1975)

UNITED STATES of America and James Budde, Special Agent, Internal Revenue Service, Petitioners, v. Charles H. BROWN, Respondent.

United States District Court, E. D. Michigan, S. D.

August 22, 1975.


Attorney(s) appearing for the Case

Frederick S. Van Tiem, Detroit, Mich., Stephen G. Fuerth, Tax Div., Gen. Litigation Section, U. S. Dept. of Justice Washington, D. C., for petitioners.

Stanley R. Kirk, Hilda R. Gage, Detroit, Mich., for respondent.


MEMORANDUM OPINION AND ORDER

JOINER, District Judge.

This is an action for judicial enforcement of an administrative summons issued by the Internal Revenue Service (IRS). Jurisdiction is proper under 26 U.S.C. §§ 7402(b), 7604(a). The pleadings, petitioner's affidavit, exhibits, and testimony adduced at the show cause hearing in this case disclose the following facts.

Petitioner James Budde, a special agent assigned to the Intelligence...

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