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  5. 479 F.Supp. 647 (1979)
 

APPLICATION OF SJC MFG. CORP.

Nos. 78C 1637, 78C 1703.

479 F.Supp. 647 (1979)

In the Matter of the Application of SJC MANUFACTURING CORP., Applicant, for an Order Quashing the Summons Issued by Respondent Internal Revenue Service to Respondent Nassau County Police Department or Representative(s) thereof and Restraining Respondents Nassau County Police Department and Denis Dillon, District Attorney for the County of Nassau, and all Their Agents and Representatives, from Complying with that Summons. UNITED STATES of America and Special Agent George Nass, Petitioners, v. Samuel J. ROZZI, Commissioner of Police Department, Nassau County, Respondent.

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

September 11, 1979.

Attorney(s) appearing for the Case

Trubin, Sillcocks, Edelman & Knapp, New York City by Richard E. Hershenson, New York City, for proposed intervening respondents SJC Manufacturing Corp. and Irving Wildman.

Edward R. Korman U. S. Atty., E. D. N. Y. by Ralph L. McMurry and Rodger C. Field, Asst. U. S. Attys., Brooklyn, N. Y., Louis Schultz, Sr., Deputy County Atty., Mineola, N. Y., Denis Dillon, Dist. Atty., Nassau County, Mineola, N. Y. by Robert Straus and Michael P. Smith, Port Washington, N. Y., for Samuel J. Rozzi.

MEMORANDUM AND ORDER

PLATT, District Judge.

The above matters arose out of the issuance and service on July 25, 1978, of an Internal Revenue Service ("IRS") summons on the above named respondent. The summons directed respondent to give testimony concerning the tax liability of SJC Manufacturing Corporation ("SJC") and to produce certain SJC corporate books and records which were allegedly in respondent's possession, for the fiscal years ending July 31, 1976...

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