United States of America and Bruce B. MacK Revenue Agent, Internal Revenue Service v. Stanley M. Weingarden

WEICK, Circuit Judge.

This appeal is from an order of the District Court denying a petition for the enforcement of summons and to quash the summons which had been issued by Internal Revenue Agent Mack under authority of Section 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602. The District Court, after several hearings, handed down an opinion in which it held that the summons was issued for an impermissible purpose, namely, for the sole purpose of gathering data for a criminal prosecution. 1

The facts are not controverted. Only one witness, namely Agent Bruce Mack of the Auditing…