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  5. 196 F.Supp. 127 (1961)
 

APPLICATION OF MAGNUS

196 F.Supp. 127 (1961)

Application of Percy G. and Margaret A. MAGNUS to quash certain summonses issued by the Internal Revenue Service to testify and produce records, etc.

United States District Court S. D. New York.

Reargument Denied July 28, 1961.

Attorney(s) appearing for the Case

Corcoran, Kostelanetz, Gladstone & Lowell, New York City, Boris Kostelanetz, Jules Ritholz, New York City, of counsel, for petitioners Percy C. and Margaret A. Magnus.

Robert M. Morgenthau, U. S. Atty., New York City, Robert E. Scher, Asst. U. S. Atty., New York City, of counsel, for Internal Revenue Service.

DIMOCK, District Judge.

This is an application by taxpayers to quash two summonses directed to third parties and issued pursuant to section 7602 of the Internal Revenue Code. It is alleged that the summonses violate section 7605(b) of that Code which is quoted in the margin.1 The claim is that the summonses are part of a reinvestigation forbidden by that section.

The burden of showing that an examination or investigation would...

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