Tillotson v. Boughner

WILL, District Judge.

In October, 1962, petitioner Paul W. Tillotson, a Special Agent of the Internal Revenue Service, issued a summons which purported to be authorized by § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. This summons directed respondent Jackson L. Boughner to testify with respect to the tax liability of the taxpayer whose identity has been withheld from petitioner and on whose behalf respondent delivered a cashier’s check to the District Director of Internal Revenue in Chicago. The cheek, dated July 27, 1961, and payable to Internal Revenue Service in the amount of…