UNITED STATES v. BRASWELL

No. 77-28-CIV-8.

436 F.Supp. 669 (1977)

UNITED STATES of America and Special Agent Reid L. Hill, Jr., Petitioners, v. Isaac K. BRASWELL and Marcus A. Garriss, Respondents.

United States District Court, E. D. North Carolina, Wilson Division.

July 20, 1977.


Attorney(s) appearing for the Case

Samuel T. Currin, U. S. Atty., Raleigh, N. C., for petitioners.

Cary Whitaker, Roanoke Rapids, N. C., for respondents.


MEMORANDUM OF DECISION

DUPREE, District Judge.

This matter is before the court on a petition filed May 18, 1977, pursuant to 26 U.S.C. §§ 7402(b) and 7604(a), seeking the enforcement of an Internal Revenue Service summons. At the behest of Special Agent Reid L. Hill, Jr., the summons in question was issued on October 13, 1976, and promptly served on Isaac K. Braswell, a preparer of federal income tax returns in Roanoke Rapids, North Carolina. Hill...

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