United States v. Kessler

OPINION AND ORDER

CARL B. RUBIN, District Judge.

This matter is before the Court on the United States’ application for judicial enforcement of an Internal Revenue Service summons, issued pursuant to Section 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602. The factual circumstances surrounding the issuance of that summons, and the nature of the investigations being conducted by the Service, were set forth in some detail in our opinion in United States v. Kessler, 338 F.Supp. 420 (S.D. Ohio E.D.1972) and will not be repeated at this time. That decision was subsequently reversed by the…