OPINION AND ORDER
FRYE, District Judge:
This case comes before the court on the United States Government's (government) petition to enforce and respondent Gregory Government Securities, Inc.'s (Gregory) motion to quash two Internal Revenue Service summonses, one dated February 1, 1982, and one dated April 12, 1982. These are John Doe summonses issued under 26 U.S.C. § 7602 and § 7609(f). These summonses require Gregory to produce designated records...
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