United States v. Moore

ALDRICH, Senior Circuit Judge:

These appeals from orders enforcing summonses issued under 26 U.S.C. § 7602, although briefed by appellants in documents well-fitting the name, are not without some superficial difficulties.1

In April 1972, Nettle, a special agent of the Intelligence Division of the Internal Revenue Service, filed a petition in the district court naming Moore and Browne, (hereafter, for convenience, simply Moore) as respondent to enforce compliance with a subpoena duces tecum, served and returnable, but not complied with, some weeks before, for the purpose of determining the tax…