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UNITED STATES v. NEW YORK TELEPHONE CO.

Nos. 801, 802 and 746, Docket 81-6204, 81-6242 and 81-6244.

682 F.2d 313 (1982)

UNITED STATES of America and John Kennedy, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. NEW YORK TELEPHONE COMPANY and Howard Baskin, Respondents-Appellants, and Marilyn Sheldon, Taxpayer-Intervenor-Appellant.

United States Court of Appeals, Second Circuit.

Decided June 11, 1982.

Attorney(s) appearing for the Case

Jane E. Booth, Asst. U. S. Atty., New York City (John S. Martin, Jr., U. S. Atty., S. D. N. Y., David M. Jones and Richard N. Papper, Asst. U. S. Attys., New York City, of counsel), for petitioners-appellees.

Harold S. Levy, New York City, for respondents-appellants.

Paul Friedman, New York City, for taxpayer-intervenor-appellant.

Before OAKES, NEWMAN and PIERCE, Circuit Judges.

PIERCE, Circuit Judge:

On October 8, 1980, in the course of an investigation of the income tax liabilities of Marilyn Sheldon, the Internal Revenue Service ("I.R.S.") served the New York Telephone Company ("telephone company") with a summons seeking the production of all billing records for three telephone numbers used by Sheldon.1 On October 10, 1980, the I.R.S. notified Sheldon of the service of the summons, and on October 21, 1980,...

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