UNITED STATES v. CHESAPEAKE & POTOMAC TEL. CO.

Misc. No. 83-124.

573 F.Supp. 811 (1983)

UNITED STATES of America and James Lynch, Special Agent of the Internal Revenue Service, Petitioners, v. CHESAPEAKE & POTOMAC TELEPHONE COMPANY and Clayton Brown, Custodian of Records, Respondents.

United States District Court, District of Columbia.

June 8, 1983.


Attorney(s) appearing for the Case

Patricia Scott-Clayton, Tax Div., Dept. of Justice, Washington, D.C., for petitioners.

Diane L. Herndon, Washington, D.C., for respondents.


MEMORANDUM ORDER

JOHN H. PRATT, District Judge.

On May 4, 1982, Special Agent James Lynch personally served an Internal Revenue Service (IRS) summons on respondent Clayton Brown, the Custodian of Records for the Chesapeake & Potomac Telephone Co. (C & P) in connection with the IRS' investigation of the tax liability of Carten A. Warren for the years 1977 through 1980. The IRS summons directed respondents to produce for examination all available toll...

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