United States v. Price Waterhouse & Co.

MEMORANDUM OPINION AND ORDER

ASPEN, District Judge:

Petitioners, the United States and Revenue Agent Theodore Taks, have brought this action to enforce an Internal Revenue Service summons issued to defendants Price Waterhouse & Co. (“Price Waterhouse”), a firm of independent public accountants, and David Lawrence, a general partner of Price Waterhouse, in connection with an examination conducted by the IRS of the potential tax liability of Cotter & Co. (“Cotter”) for 1975 and 1976. This matter is currently before the Court on cross-motions for summary judgment. The issuance of a summons to…