UNITED STATES v. HUMEDCO ENTERPRISES, INC.

Civ. A. Nos. 81-809 to 81-813 and 81-1094 to 81-1096.

512 F.Supp. 1302 (1981)

UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. HUMEDCO ENTERPRISES, INC., also known as B.C.D., Inc., and Malcolm Polis. UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. NORTHEAST WOMENS CENTER, INC. and Malcolm Polis. UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. LADIES CENTER, NEBRASKA, INC. also known as Ladies Center of Nebraska, Inc. and Malcolm Polis. UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. ATLANTA WOMEN'S CENTER, INC., also known as Atlanta Womens Medical Center, and Malcolm Polis. UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. NORTH JERSEY GYNECOLOGICAL GROUP, INC. also known as North Jersey Gynecological Center, Inc., and Malcolm Polis. UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. METARIE WOMEN'S MEDICAL CENTER, INC. and Malcolm Polis. UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. WOMEN'S MEDICAL CENTER OF PROVIDENCE, INC. and Malcolm Polis. UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. CHERRY HILL WOMEN'S CENTER, INC. and Malcolm Polis.

United States District Court, E. D. Pennsylvania.

May 4, 1981.


Attorney(s) appearing for the Case

S. Martin Teel, Jr., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiffs.

Lowell E. Mann, Langhorne, Pa., Albert Squire, Levittown, Pa., for defendants.


SUR PLEADINGS AND PROOF

LUONGO, District Judge.

In these consolidated civil actions, the Internal Revenue Service (IRS) seeks enforcement of IRS summonses to produce various records from the defendant corporations, pursuant to an investigation of the tax liability of defendant Malcolm Polis. Upon motion of the government, I issued orders for the defendants to show cause why the summonses should not be enforced, and a hearing was held on April 6, 1981, at...

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