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COOK v. UNITED STATES

Civ. A. Nos. J83-0728(B), J83-0771(B).

582 F.Supp. 1501 (1984)

Wallace L. COOK, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Mississippi, Jackson Division.

April 9, 1984.

Attorney(s) appearing for the Case

William B. Howell, Jackson, Miss., for plaintiff.

Robert S. Murphree, Jackson, Miss., Jack D. Warren, Tax Div., Dept. of Justice, Washington, D.C., George Phillips, U.S. Atty., Jackson, Miss., for defendant.

ORDER AND MEMORANDUM OPINION

BARBOUR, District Judge.

These actions were filed by Petitioner Wallace L. Cook to quash summonses issued by the Department of Treasury, Internal Revenue Service, to numerous banks under the authority of Section 7602 of Title 26 (26 U.S.C. § 7602). The Petitioner brings these actions to quash the summonses. 26 U.S.C. § 7609(b)(2).

The Petitioner alleges that he is the subject of a criminal investigation in that...

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