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IN RE PETER

No. 2178.

322 F.Supp. 270 (1970)

In the Matter of the Tax Liability of Edward H. PETER, Jr.

United States District Court, E. D. Kentucky, Lexington Division.

November 17, 1970.

Attorney(s) appearing for the Case

Kincaid, Wilson, Schaeffer, Trimble & Hembree by J. Montjoy Trimble and Charles R. Hembree, Lexington, Ky., for petitioner.

Eugene E. Siler, Jr., U. S. Atty., Lexington, Ky., for respondent.

MEMORANDUM

SWINFORD, District Judge.

This proceeding is before the court on an application by the petitioner, Edward H. Peter, Jr., a taxpayer, to vacate and quash service of an Internal Revenue Service summons directing him to produce his business records for examination. The petitioner contends his business affairs, having been once examined and investigated by the IRS, may not be re-examined and re-investigated unless pursuant to Internal Revenue Code...

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