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UNITED STATES v. COTE

No. 4-70-Civ. 510.

326 F.Supp. 444 (1971)

UNITED STATES of America and Howard W. George, Special Agent, Internal Revenue Service, Plaintiffs, v. Donald E. COTE and Thomas J. Murphy, Defendants.

United States District Court, D. Minnesota, Fourth Division.

March 30, 1971.

Attorney(s) appearing for the Case

Stephen G. Palmer, Asst. U. S. Atty., Minneapolis, Minn., Jeffrey D. Snow, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for plaintiffs.

John C. Johanneson, Maun, Hazel, Green, Hays, Simon & Aretz, St. Paul, Minn., for defendants.

MEMORANDUM

LARSON, District Judge.

This action was brought to enforce two summonses issued by Howard W. George, a special agent of the Internal Revenue Service, in connection with his investigation of the income tax liabilities of the taxpayers John and Evelyn Erickson. The summonses were issued under 26 U. S.C. Section 7602 to Donald Cote, a certified public accountant, and Thomas Murphy, a lawyer. This Court has jurisdiction to enforce both summonses under...

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