FINDINGS OF FACT AND CONCLUSIONS OF LAW
NATURE OF PROCEEDINGS
TAKASUGI, District Judge.
Petitioners, United States of America and Joseph R. Rouleau, Special Agent of the Internal Revenue Service, filed a petition to enforce an Internal Revenue Service summons requesting this court to issue an order directing Respondent, Gideon Goldman, Certified Public Accountant, to give testimony relating to the tax liabilities of Haim Mizrahi for the years 1973...
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