FIELD, Chief Judge.
In each of these proceedings the Internal Revenue Service is seeking an order enforcing a summons of a special agent of the Service issued and served under the authority of Section 7604(b) Internal Revenue Code of 1954, 26 U.S. C.A. § 7604(b). The factual situations of the three are identical and, accordingly, they have been consolidated.
On February 7, 1962, summonses were issued and served upon each of the respondents by Grover C...
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