OPINION
TEHAN, Chief Judge.
This action was brought to enforce an internal revenue summons which was served upon defendant in his corporate capacity compelling him to produce certain books and records of the corporation. Jurisdiction is obtained through §§ 7402(b) and 7604(a) of the Internal Revenue Code of 1954, 26 U.S.C. §§ 7402(b) and 7604(a) (1964). Defendant has asserted two defenses to the summons—(1) The IRS has had prior...
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