United States v. Summe

SWINFORD, District Judge.

On June 23, 1860 Richard DeVoto, special agent for the Internal Revenue Service issued a summons for defendant to appear at the Federal Building in Covington on July 5, 1960 to testify about the 1957 and 1958 tax returns of Henry and Freda Kottmyer and to bring with him all books and papers which he used in the preparation of the returns or which might explain the entries on them. The purpose of the investigation contemplated by this summons is to determine whether the Kottmyer returns are fraudulent. Defendant appeared before agent. DeVoto on July 1, 1960 but refused…