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UNITED STATES v. O'CONNOR

No. 53-64-W.

118 F.Supp. 248 (1953)

UNITED STATES v. O'CONNOR.

United States District Court D. Massachusetts.

October 21, 1953.

Attorney(s) appearing for the Case

Anthony Julian, U. S. Atty., W. Langdon Powers, Asst. U. S. Atty., Boston, for plaintiff.

W. Arthur Garrity, Jr., Maguire & Roach & Garrity, Boston, Mass., J. J. Maloney, Jr., Boston, Mass., for defendant.

WYZANSKI, District Judge.

This is a petition under § 3633 to enforce a summons purportedly issued under § 3614 of the Internal Revenue Code, 26 U.S.C.A. §§ 3614 and 3633. The first of these sections reads as follows:

(a) "To Determine liability of the taxpayer. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is authorized, by any officer or...

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