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UNITED STATES v. HOOPINGARNER

Civ. A. Misc. No. 109.

438 F.Supp. 366 (1977)

UNITED STATES of America and Ronald V. COREY, Special Agent, Internal Revenue Service, Petitioners, v. Patricia HOOPINGARNER, Respondent.

United States District Court, N. D. New York.

August 1, 1977.

Attorney(s) appearing for the Case

Paul V. French, U.S. Atty., Syracuse, N.Y., for United States; Joseph R. Mathews, Asst. U.S. Atty., Syracuse, N.Y., of counsel.

MacKenzie, Smith, Lewis, Michell & Hughes, Syracuse, N.Y. for respondent; Clayton H. Hale, Jr., Syracuse, N.Y., of counsel.

MEMORANDUM-DECISION AND ORDER

MUNSON, District Judge.

This is an action brought pursuant to 26 U.S.C. §§ 7402(b) and 7604(a) to enforce an Internal Revenue Summons issued to respondent herein. The respondent, whose income tax returns for the years 1973, 1974, and 1975 are being investigated, appeared as directed in the Summons, but refused to provide petitioners with the handwriting exemplars requested...

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