UNITED STATES v. MARTIN

No. 82-4067A.

542 F.Supp. 22 (1982)

UNITED STATES of America, and Stephen S. Glotzbach, Revenue Agent, Plaintiffs, v. Philip MARTIN, Director of Property Valuation, State Office Building, State of Kansas, Topeka, Kansas, Defendant.

United States District Court, D. Kansas.

April 21, 1982.


Attorney(s) appearing for the Case

Jim J. Marquez, U. S. Atty., Topeka, Kan., Glen R. Dawson, Dept. of Justice, Washington, D. C., for plaintiffs.

Alan F. Alderson, Kansas Dept. of Revenue, Topeka, Kan., for defendant.


MEMORANDUM AND ORDER

ROGERS, District Judge.

This is an action by the United States of America to enforce a summons issued under Section 7602 of the Internal Revenue Code on Mr. Philip Martin, Director of Property Valuation for the State of Kansas. The key issue facing this court is whether Mr. Martin may refuse to comply with the summons on the grounds that K.S.A. § 58-2223(b) directs that the information sought by the summons not be disclosed.

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