UNITED STATES v. PAYNE

No. CA 3-78-1287-C.

491 F.Supp. 74 (1980)

UNITED STATES of America and William E. Lucas, Special Agent v. Robert Benson PAYNE, as President of Tower Land & Investment Company and as President of Taurus Corporation.

United States District Court, N. D. Texas, Dallas Division.

June 16, 1980.


Attorney(s) appearing for the Case

Kenneth J. Mighell, U.S. Atty., Dallas, Tex., for plaintiffs.

Robert L. Trimble, Winstead, McGuire, Sechrest & Trimble, Dallas, Tex., for defendant.


MEMORANDUM OPINION

WILLIAM M. TAYLOR, Jr., District Judge.

The United States and its Agent, Mr. Lucas, seek to enforce two summons under Sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954.1 The two summons, dated April 5, 1978, direct Respondent to appear and produce records of two corporations, Tower Land and Investment Company and Taurus Corporation.

The two summons were not served upon Respondent personally...

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