United States v. Brody

ALDRICH, District Judge.

Petitioner, a delegate of the Secretary of the Treasury, pursuant to 26 U.S.C. § 7602, summoned the respondent to appear before him to give testimony relevant to his income tax obligations. Respondent thereafter departed for Florida, without notice, or leave. Petitioner alleges, and it is apparently conceded, that immediately before his departure he withdrew some $300,000 in cash from various Boston depositories. Petitioner applied to this court for an order compelling respondent to respond in person to the summons and testify. On the return day respondent appeared…