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UNITED STATES v. CONTE

Misc. No. 50.

300 F.Supp. 73 (1969)

UNITED STATES of America and Bernard J. Kosch, Special Agent, Internal Revenue Service, Petitioners, v. Emmett J. CONTE, Jr., Respondent.

United States District Court D. Delaware.

May 23, 1969.

Attorney(s) appearing for the Case

Alexander Greenfeld, U. S. Atty., and Norman Levine, Asst. U. S. Atty., Wilmington, Del., and James H. Jeffries, III, U. S. Dept. of Justice, Washington, D. C., for petitioners.

Wilfred J. Smith, Jr., Wilmington, Del., for respondent.

OPINION

STEEL, District Judge.

This action is a judicial summons enforcement case brought pursuant to Internal Revenue Code of 1954, 26 U.S.C. §§ 7402(b), 7604(a). It seeks the aid of this Court to compel the respondent, Emmett J. Conte, Jr., to comply with an Internal Revenue summons served upon him on November 21, 1968, by Special Agent Bernard J. Kosch.

The petition alleges that Special Agent Kosch, a petitioner herein, is assigned to...

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