ORDER
WEINMAN, Chief Judge.
This matter is before the Court upon a petition to enforce Internal Revenue summonses. The Court issued show cause orders to respondents Robert A. Kleckner and Ben H. Logan. Thereafter, the Court held a hearing on this matter and testimony was taken. As a result of that hearing, the Court finds that there was an agreement between Kleckner and Logan that all of the relevant papers (as described in the summons) were to be the property...
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