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UNITED STATES v. BECKMAN

No. 81-1253-Civ-J-B.

545 F.Supp. 1284 (1982)

UNITED STATES of America and Craig Margain, Revenue Officer Internal Revenue Service, Petitioners, v. Eric J. BECKMAN, Respondent.

United States District Court, M. D. Florida, Jacksonville Division.

September 1, 1982.

Attorney(s) appearing for the Case

Randall M. Roden, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for petitioners.

Scott McLarty, Decatur, Ga., for respondent.

OPINION AND ORDER

SUSAN H. BLACK, District Judge.

The Court has for consideration whether to hold respondent in civil contempt for his failure to comply with the Court's Order Granting Enforcement of Internal Revenue Summons, entered herein on April 19, 1982. The Court will begin its analysis by reviewing the enforcement proceedings which serve as the basis for this contempt question.

I. HISTORY

On January 19, 1982, the Court entered an...

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