UNITED STATES v. WILLS

Nos. 79-318-Orl-Civ-R to 79-320-Orl-Civ-R.

475 F.Supp. 492 (1979)

UNITED STATES of America and Paulette E. Grierson, Special Agent, Internal Revenue Service, Petitioners, v. Rudolph A. WILLS, Vice President and Comptroller, First Federal Savings and Loan Association of Cocoa, Respondent. UNITED STATES of America and Paulette E. Grierson, Special Agent, Internal Revenue Service, Petitioners, v. Frank VINCENT, Vice President of Barnett Bank of Cocoa, Respondent. UNITED STATES of America and Paulette E. Grierson, Special Agent, Internal Revenue Service, Petitioners, v. Frank COBAS, Vice President and Cashier of United National Bank, Respondent.

United States District Court, M. D. Florida, Orlando Division.

August 6, 1979.


Attorney(s) appearing for the Case

Kendell W. Wherry, Asst. U. S. Atty., Orlando, Fla., for petitioners.

Lloyd Campbell, Cocoa, Fla., for Rudolph Wills.

Robert T. Westman, Cocoa, Fla., for Frank Vincent.

Maurice B. Gralla of Gralla & Norwich, Cocoa Beach, Fla., for Frank Cobas.


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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