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UNITED STATES v. LENON

No. 78-1291, 78-1301.

579 F.2d 420 (1978)

UNITED STATES of America and Ray E. Shields, Special Agent, Internal Revenue Service, Petitioners-Appellants, Cross-Appellees, v. Robert LENON, President of Lenon Service, Inc., Respondent-Appellee, Cross-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided July 10, 1978.

Rehearing Denied September 21, 1978.

Attorney(s) appearing for the Case

William A. Whitledge, Tax Div., Dept. of Justice, Washington, D. C., for petitioners-appellants, cross-appellees.

Robert E. Meldman, Milwaukee, Wis., for respondent-appellee, cross-appellant.

Before FAIRCHILD, Chief Judge, and SPRECHER and BAUER, Circuit Judges.

Rehearing and Rehearing In Banc Denied September 21, 1978.

SPRECHER, Circuit Judge.

The issue presented in this appeal is whether the district court properly refused to enforce a substantial portion of an Internal Revenue summons on the grounds that the Commissioner was allegedly already in possession of the sought after documents and that the Commissioner failed to provide notice to the taxpayer according to required administrative procedures.

I...

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