UNITED STATES v. JONES

No. 78-1287.

581 F.2d 816 (1978)

UNITED STATES of America and Gene E. Turley, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Stephen JONES, Respondent-Appellant, G. Maurene Townsend, Intervenor-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided August 11, 1978.


Attorney(s) appearing for the Case

Stephen Jones, Enid, Okl., filed memorandum opposing summary dismissal on behalf of appellant Jones.

M. Carr Ferguson, Gilbert E. Andrews, Charles E. Brookhart, and William A. Whitledge, Tax Div., Dept. of Justice, Washington, D. C., filed motion to dismiss on behalf of appellees.

Before LEWIS, BARRETT and LOGAN, Circuit Judges.


PER CURIAM.

This controversy began when the government petitioned the district court under 26 U.S.C. §§ 7402(b)1 and 7604(a) for judicial enforcement of an administrative summons issued by the Internal Revenue Service. The summons in question had been directed to an attorney [a third-party recordkeeper under 26 U.S.C. § 7609(a)(3)(E)] and sought information regarding his financial arrangements with a certain client who was...

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