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BAUER v. ORSER

Civ. No. 743.

258 F.Supp. 338 (1966)

Wilfred W. BAUER, Special Agent, Internal Revenue Service, Petitioner, v. Lloyd ORSER, Respondent.

United States District Court D. North Dakota, Southwestern Division.

August 31, 1966.

Attorney(s) appearing for the Case

John O. Garaas, U. S. Atty., Fargo, N. D., for petitioner.

Robert Vogel and Larry Kraft, of Vogel & Bair, Mandan, N. D., for respondent.

MEMORANDUM AND ORDER

REGISTER, Chief Judge.

This proceeding was instituted by Petitioner for the enforcement of Internal Revenue summonses, under the authority of Section 7604, Title 26, U.S.C.A. Petitioner is a Special Agent of the Intelligence Division, Internal Revenue Service, and as such is authorized to issue and serve Internal Revenue summons by virtue of the provisions of Sections 7602 and 7603, Title 26, U.S.C.A. Respondent is a Certified Public...

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