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UNITED STATES v. BUCK

Misc. No. 72-G-3.

356 F.Supp. 370 (1973)

UNITED STATES of America and Gerald T. Culver, Petitioners, v. E. O. BUCK, Temporary Receiver for W. L. Moody & Co., Bankers (Unincorporated) Respondent, v. Shearn MOODY, Jr., Intervenor.

United States District Court, S. D. Texas, Galveston Division.

January 16, 1973.

Attorney(s) appearing for the Case

James H. Jeffries, III, Tax Div., U. S. Dept. of Justice, Washington, D. C., Anthony J. P. Farris, U. S. Atty., and William L. Bowers, Jr., Asst. U. S. Atty., Houston, Tex., for petitioners.

Charles Sapp, and W. Robert Brown, Lidell, Sapp, Zivley & Brown, Houston, Tex., for respondent.

V. W. McLeod, and Benjamin R. Powel, McLeod, Alexander, Powel & Apffel, Galveston, Tex., for intervenor.

MEMORANDUM AND ORDER

NOEL, District Judge.

This is a suit to obtain judicial enforcement of an administrative summons. Petitioners are the United States of America and Gerald T. Culver, a Special Agent with the Intelligence Division of the Internal Revenue Service (IRS). Respondent is E. O. Buck in his capacity as Temporary Receiver for W. L. Moody & Co., Bankers (Unincorporated), a sole proprietorship owned...

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