UNITED STATES v. McPHAUL

Civ. Misc. Nos. ST-201, 700-M.

617 F.Supp. 58 (1985)

UNITED STATES of America and Maxie G. Reedy, Special Agent, Internal Revenue Service, Petitioners, v. Graham C. McPHAUL as President of Greer-McPhaul Funeral Home, Inc. and Greer-McPhaul Funeral Home, Inc., Respondents. UNITED STATES of America and Maxie G. Reedy, Special Agent, Internal Revenue Service, Petitioners, v. John K. McGILL, Attorney with Garland Alala, P.A., and Garland Alala, P.A., Respondents.

United States District Court, W.D. North Carolina, Statesville and Charlotte Divisions.

September 11, 1985.


Attorney(s) appearing for the Case

Charles R. Brewer, U.S. Atty., Asheville, N.C., Betsy E. Burke, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for petitioners.

John K. McGill, Garland & Alala, P.A., Gastonia, N.C., for respondents.


ORDER

McMILLAN, District Judge.

On June 21, 1984, Internal Revenue Service (I.R.S.) summonses were served upon (1) Graham C. McPhaul, as President of Greer-McPhaul Funeral Home, Inc. and Greer-McPhaul Funeral Home, Inc. and (2) John K. McGill, attorney with Garland and Alala, P.A., and Garland and Alala, P.A., requiring them to appear before an I.R.S. agent and to produce requested business records. The summonses do not require that respondents appear...

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