United States v. Cecil E. Lucas General Contractor, Inc.

ORDER

HEMPHILL, District Judge.

On October 9, 1975, pursuant to the provisions of 26 U.S.C. § 7402(b) 1 and 7604(a) 2 petitioners filed in this court a petition to enforce an Internal Revenue Service summons dated the 27th day of June, 1975, directing Cecil E. Lucas, President of defendant corporation (hereinafter called General) to appear at Room 310, Federal Building, 901 Sumter Street, Columbia, South Carolina, on the 9th day of July, 1975, to give testimony relating to the tax liability or the collection of the tax liability of Cecil E. Lucas for the periods 1971-1973. 3 The summons…