MEMORANDUM OPINION
DAUGHERTY, Chief Judge.
Petitioners proceed herein under 26 U.S.C. § 7602 and § 7604 to enforce an Internal Revenue Service (IRS) summons served on the Respondent Wesley B. Edmond.
On January 18, 1972 this summons was issued and served on the Respondent directing him to appear before a Special Agent of the IRS and testify and bring certain specified records and documents on February 7, 1972. Such appearance had to do...
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