MEMORANDUM OPINION
FULTON, Senior District Judge.
The Plaintiff seeks suppression and return of certain business records alleged to have been illegally obtained by a special agent of the Internal Revenue Service.
Originally, this case was assigned to my brother judge, the Honorable William M. Hoeveler. On or about April 1, 1981, the cause was transferred to the undersigned for trial. It was tried to the Court without a jury on April 3, 1981. At the...
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