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U.S. v. PEDRO

Civ. A. No. C 86-0968-L(A).

662 F.Supp. 47 (1987)

UNITED STATES of America, et al., Petitioners, v. Samuel J. PEDRO, Respondent.

United States District Court, W.D. Kentucky, Louisville Division.

On Motion to Reconsider May 26, 1987.

Attorney(s) appearing for the Case

Suzanne M. Warner, Asst. U.S. Atty., Louisville, Ky., for petitioners.

Frank E. Haddad, Jr., Louisville, Ky., for respondent.

MEMORANDUM OPINION AND JUDGMENT

ALLEN, Senior District Judge.

The Internal Revenue Service (I.R.S.) and the Department of Justice filed a Petition to Enforce an I.R.S. summons seeking to compel Respondent Samuel J. Pedro to sign Consent Directives to allow "any bank or trust company" to supply the I.R.S. with bank records not otherwise obtainable. Respondent opposes this petition on the ground that to require him to sign the Consent Directives would violate...

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