FINESILVER, District Judge.
MEMORANDUM OPINION AND ORDER
This matter came on for hearing on December 13, 1971 before this Court pursuant to the order to show cause issued by this Court on November 22, 1971 directing the respondent to appear and show cause why he should not comply with the Internal Revenue Service summons served upon him on September 14, 1971 by the petitioner, Special Agent Shea.
The Court has read and considered all of the pleadings...
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