UNITED STATES v. LEASEWAY TRANSP. CORP.

No. C80-1116.

523 F.Supp. 1333 (1981)

UNITED STATES of America, et al., Petitioners, v. LEASEWAY TRANSPORTATION CORP., et al., Respondents.

United States District Court, N. D. Ohio, E. D.

October 15, 1981.


Attorney(s) appearing for the Case

Mitchell Ehrenberg, Asst. U. S. Atty., Cleveland, Ohio, for petitioners.

Stewart I. Mandel, McCarthy, Lebit, Crystal, Kleinman & Gibbons Co., L. P. A., Cleveland, Ohio, for respondents.


BEN C. GREEN, Senior District Judge:

The Internal Revenue Service (IRS) brings this action pursuant to 26 U.S.C. § 7604 to enforce its summons for production of internal audit reports of the Leaseway Transportation Corp. (Leaseway).

A hearing on the petition was held June 10 and 11, 1981. After considering the testimony, the arguments and briefs of counsel, the Court makes the following findings of fact and...

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