United States v. Rozzi

MEMORANDUM AND ORDER

PLATT, District Judge.

The above matters arose out of the issuance and service on July 25, 1978, of an Internal Revenue Service (“IRS”) summons on the above named respondent. The summons directed respondent to give testimony concerning the tax liability of SJC Manufacturing Corporation (“SJC”) and to produce certain SJC corporate books and records which were allegedly in respondent’s possession, for the fiscal years ending July 31, 1976 and July 31, 1977. By an order to show cause, SJC moved to quash the summons.

The IRS moved (in 78 C 1637) for an order dismissing SJC’s…