United States v. Artman

MEMORANDUM OPINION

NEESE, District Judge.

The petitioner Mr. Wilson, a special agent of the Internal Revenue Service, federal Treasury Department, is engaged in an investigation to ascertain the correctness of the income tax returns, for certain respective fiscal years, of the taxpayer Quality Apparel Corporation, of the intervening respondent-taxpayer Decherd Factory To You Store, Inc., and of the taxpayer William Y. Held. The respondent Mr. Artman, the accountant for each of these three taxpayers, and a resident of this district and division, admittedly has in his custody certain books and…