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UNITED STATES v. WOOD

No. C 76-0416 L(B).

435 F.Supp. 870 (1977)

UNITED STATES of America and Joseph D. Henry, Jr., and Kenneth G. Myers, Special Agents Internal Revenue Service, Petitioners, v. Charles F. WOOD, Respondent.

United States District Court, W. D. Kentucky, Louisville Division.

August 15, 1977.

Attorney(s) appearing for the Case

George J. Long, U. S. Atty., Louisville, Ky., for petitioners.

William T. Warner, Kenneth J. Sorensen, Louisville, Ky., for respondent.

MEMORANDUM OPINION

ALLEN, District Judge.

This matter is before this Court upon petition of the United States pursuant to 26 U.S.C. Sec. 7402(b) and Sec. 7604 to judicially enforce an Internal Revenue Summons directing respondent (the attorney for the taxpayers) to appear to testify and to produce for examination certain books, records and papers presently in his possession. Motion by taxpayers, Albert Ray Neely and James Giles to intervene as individuals...

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