MEMORANDUM OF DECISION
REED, District Judge.
In these proceedings the Government has petitioned the court for an order enforcing administrative summonses issued under the provisions of Section 7602(2) of the Internal Revenue Code. A consolidated evidentiary hearing was held on the petitions on 2 August 1979.
From the record the following facts have been established. Virgil M. Martin filed federal income tax returns for the years 1975 and 1977 which...
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