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UNITED STATES v. SCHMIDT

No. 71-398 Civil.

343 F.Supp. 444 (1972)

UNITED STATES of America and James W. Meade, Jr., Special Agent of the Internal Revenue Service, Petitioners, v. J. Donald SCHMIDT, Empire Office Center, Camp Hill, Pennsylvania, et al., Respondents.

United States District Court, M. D. Pennsylvania.

As Amended April 28, 1972.

Attorney(s) appearing for the Case

S. John Cottone, U. S. Atty., James W. Walker, Asst. U. S. Atty., Scranton, Pa., for petitioners.

John G. Williams, Keith A. Clark, Shumaker, Williams & Placey, Harrisburg, Pa., for respondents.

SHERIDAN, Chief Judge.

This is an action in which petitioners, the United States of America and James W. Meade, Jr., Special Agent of the Internal Revenue Service, seek judicial enforcement of an Internal Revenue summons pursuant to 26 U.S.C.A. §§ 7402(b) and 7604(a).

On April 1, 1971, Special Agent James W. Meade, Jr., of the Internal Revenue Service, issued an Internal Revenue summons requiring respondent, J. Donald Schmidt, a Certified Public...

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