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UNITED STATES v. SMITH

Civ. A. H74-1(R).

373 F.Supp. 14 (1974)

UNITED STATES of America, and Roy A. Stewart, Special Agent of the Internal Revenue Service, Petitioners, v. N. C. SMITH, Respondent.

United States District Court, S. D. Mississippi, Hattiesburg Division.

March 18, 1974.

Attorney(s) appearing for the Case

L. A. Smith, III, Asst. U. S. Atty., Jackson, Miss., for plaintiffs.

James P. Knight, Jr., Jackson, Miss., for defendant.

OPINION OF THE COURT

DAN M. RUSSELL, Jr., Chief Judge.

This is an action to enforce a judicial summons brought under Sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954. Petitioners seek the aid of this Court to compel the respondent, N. C. Smith, to comply with an Internal Revenue summons served upon him on October 10, 1973 by Special Agent Roy A. Stewart. Stewart, a special agent of the intelligence...

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