United States v. Crespo

THOMSEN, Chief Judge.

This is a proceeding brought by the United States and a Special Agent of the Internal Revenue Service (IRS) under sections 7402(b) and 7604(a), IRC, 1954, 1 to compel compliance with two administrative summonses issued to Gustav J. Crespo, as president, and George J. Smith, Jr., as vice president, of Remington Sales Bureau, Incorporated, the taxpayer, demanding their testimony and the production of certain corporate books and records for the period April 1, 1963 through March 31, 1965, alleged to be necessary for a determination of its income tax liabilities for the years…