United States v. Conte

OPINION

STEEL, District Judge.

This action is a judicial summons enforcement case brought pursuant to Internal Revenue Code of 1954, 26 U.S.C. §§ 7402(b), 7604(a). It seeks the aid of this Court to compel the respondent, Emmett J. Conte, Jr., to comply with an Internal Revenue summons served upon him on November 21, 1968, by Special Agent Bernard J. Kosch.

The petition alleges that Special Agent Kosch, a petitioner herein, is assigned to the Wilmington, Delaware, Intelligence Division of the Internal Revenue Service, and is conducting an investigation of the federal income tax liabilities of…