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UNITED STATES v. WERNER

No. M-18-304.

442 F.Supp. 238 (1977)

UNITED STATES of America and Charles E. Jordan, Jr., Revenue Agent, Internal Revenue Service, Petitioners, v. William J. WERNER, Respondent.

United States District Court, S. D. New York.

November 17, 1977.

Attorney(s) appearing for the Case

Robert B. Fiske, Jr., U. S. Atty., William J. Kelleher, Jr., Asst. U. S. Atty., New York City, of counsel, for Government.

Bandler & Kass (by Stephen C. Silverberg, New York City), for plaintiff.

MEMORANDUM

IRVING BEN COOPER, District Judge.

The Government has moved by an Order to Show Cause why the Respondent, William Werner, Esquire, should not be compelled to comply fully with a summons issued by the Internal Revenue Service.1 For the reasons appearing below, we hold that the position respondent has put forward is inadequate as a matter of law. Accordingly, he is ordered to comply with the summons.

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