United States v. Cote

MEMORANDUM

LARSON, District Judge.

This action was brought to enforce two summonses issued by Howard W. George, a special agent of the Internal Revenue Service, in connection with his investigation of the income tax liabilities of the taxpayers John and Evelyn Erickson. The summonses were issued under 26 U. S.C. Section 7602 to Donald Cote, a certified public accountant, and Thomas Murphy, a lawyer. This Court has jurisdiction to enforce both summonses under 26 U.S.C. Sections 7402(b) and 7604 (a).

John Erickson is an electrical contractor who operates the Erickson Electric Company in St. Cloud,…