Gretsky v. Basso

ALDRICH, District Judge.

This is a petition under § 7604 of the Internal Revenue Code of 1954, 26 U.S.C. A. § 7604, for an order requiring the respondent, as treasurer of a hospital, to produce certain records of the hospital which petitioner desires to examine under § 7602, 26 U.S.C.A. § 7602. The respondent resists with respect to two records. The first is an “Operation Book,” which lists all of the in-patients of the hospital upon whom operations have been performed. Allegedly, this book describes the nature of the operations, and implicitly may indicate the nature of the patients’…