BARNES, Circuit Judge. Appellee, as Special Agent of the United States Internal Revenue Service, sought by his petition the aid of the district court ( 28 U.S.C. §§ 1340 , 1345) to enforce a summons and compel testimony ( 26 U.S.C. § 7402 ) at an inquiry as to the identity of a person who might be liable to pay an internal revenue tax (<span class="citat…
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