Harve D. Mason and Pat J. Mason v. Ralph J. Pulliam (Special Agent/intelligence Division, Irs) and Jim Kelly(supervisor/intelligence Division, Irs)

As the author of the opinion in Glotzbach v. Klavans, 196 F.Supp. 685 (E.D.Va., 1961), *430some explanation is- due. In that case I held that a waiver once made remained in effect until the examination of the books and records was complete. As Judge Clark so ably notes, the recent authorities clearly indicate that a waiver may be withdrawn under certain circumstances but, to the portion that was waived, the party waiving his right cannot retract. If Glotzbach v. Klavans, supra, were before me today, I would not permit the completion of the examination.