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UNITED STATES v. BLACKBURN

Nos. 82-205-Civ-J-B, 82-206-Civ-J-B.

538 F.Supp. 1376 (1982)

UNITED STATES of America and Vivian E. Reedy, Revenue Agent, Internal Revenue Service, Petitioners, v. A. B. BLACKBURN, Jr., Respondent. UNITED STATES of America and Vivian E. Reedy, Revenue Agent, Internal Revenue Service, Petitioners, v. David SKINNER, Respondent.

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

May 7, 1982.

Attorney(s) appearing for the Case

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

John G. DeLancett, Orlando, Fla., A. B. Blackburn, Jr., Boyer, Tanzler, Blackburn, Boyer & Nichols, Jacksonville, Fla., for respondents.

OPINION

SUSAN H. BLACK, District Judge.

The Court has for consideration the Petition to Enforce Internal Revenue Service Summons, filed herein on February 26, 1982. An evidentiary hearing was conducted before the undersigned on April 12, 1982.

The issues in question herein arise from two cases which were consolidated by an order of the Court entered March 30, 1982. In Case No. 82-205-Civ-J-B, the government...

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