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UNITED STATES v. CHALLMAN

Nos. IP 81-485-C, IP 81-488-C.

520 F.Supp. 64 (1981)

UNITED STATES of America, David B. Mann, Revenue Agent, Internal Revenue Service, Petitioners, v. John B. CHALLMAN, Respondent. UNITED STATES of America, Michael W. Redford, Revenue Agent, Internal Revenue Service, Petitioners, v. William J. KELLEY, Respondent.

United States District Court, S. D. Indiana, Indianapolis Division.

July 14, 1981.

Attorney(s) appearing for the Case

Virginia Dill McCarty, U. S. Atty. and Bradley L. Williams, Asst. U. S. Atty., Indianapolis, Ind., for the government.

Dr. Challman, pro se.

MEMORANDUM OF DECISION

DILLIN, District Judge.

These two matters come before the Court on the Government's petitions to enforce Internal Revenue Service summons directing respondents to produce certain videotape cassettes. Jurisdiction is based on 26 U.S.C. §§ 7402(b) and 7604(a). On July 1, 1981, hearings were held on the Court's orders to show cause why the summons in each case should not be enforced...

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