United States of America and Eldon E. Rolf, Special Agent, Internal Revenue Service v. Milton R. Henry

EDWARDS, Circuit Judge.

Appellant, United States, appeals from the denial of a petition to enforce a summons issued by the Internal Revenue Service under Sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954. The summons was entitled “In the matter of the tax liability of Eddie Jackson” and was addressed to “Milton R. Henry, Attorney and Counsellor-at law.” Critical to the District Judge’s denial of enforcement were three facts:

1. Eddie Jackson at the time of the summons was under a'multicount indictment alleging conspiracy to violate and violations of the federal narcotic laws.

2.…