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UNITED STATES v. HUMEDCO ENTERPRISES

May 4, 1981

UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service
v.
HUMEDCO ENTERPRISES, INC., also known as B.C.D., Inc., and Malcolm Polis; UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. NORTHEAST WOMENS CENTER, INC. and Malcolm Polis; UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. LADIES CENTER, NEBRASKA, INC. also known as Ladies Center of Nebraska, Inc. and Malcolm Polis; UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. ATLANTA WOMEN'S CENTER, INC., also known as Atlanta Womens Medical Center, and Malcolm Polis; UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. NORTH JERSEY GYNECOLOGICAL GROUP, INC. also known as North Jersey Gynecological Center, Inc., and Malcolm Polis; UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. METARIE WOMEN'S MEDICAL CENTER, INC. and Malcolm Polis; UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. WOMEN'S MEDICAL CENTER OF PROVIDENCE, INC. and Malcolm Polis; UNITED STATES of America and William J. Pyfer, Special Agent, Internal Revenue Service v. CHERRY HILL WOMEN'S CENTER, INC. and Malcolm Polis



The opinion of the court was delivered by: LUONGO

SUR PLEADINGS AND PROOF

In these consolidated civil actions, the Internal Revenue Service (IRS) seeks enforcement of IRS summonses to produce various records from the defendant corporations, pursuant to an investigation of the tax liability of defendant Malcolm Polis. Upon motion of the government, I issued orders for the defendants to show cause why the summonses should not be enforced, and a hearing was held on April 6, 1981, at which representatives of the defendants and of the IRS testified. Thereafter the parties submitted requests for findings of fact and conclusions of law, and memoranda addressed to the legal issues. On the basis of this record, I make the following

 I. FINDINGS OF FACT

 1. Plaintiffs are the Internal Revenue Service and Special Agent William J. Pyfer of the IRS Criminal Investigation Division.

 2. Defendants are Malcolm Polis and eight corporations engaged in the business of performing abortions:

 
Humedco Enterprises, Inc.
 
Northeast Womens Center, Inc.
 
Ladies Center, Nebraska, Inc.
 
Atlanta Women's Center, Inc.
 
North Jersey Gynecological Group, Inc.
 
Metarie Women's Medical Center, Inc.
 
Women's Medical Center of Providence, Inc.
 
Cherry Hill Women's Center, Inc.

 3. The IRS is conducting an investigation to determine the tax liabilities of Malcolm Polis for the years 1976 through 1979.

 4. During each of those years, Polis was the chief operating officer, a stockholder, and a director of each of the defendant corporations.

 5. Pursuant to information he received from another IRS branch office that Polis may have diverted income from at least one of the corporations to his own use, Special Agent Pyfer issued summonses to each of the defendant corporations.

 6. Each summons sought the following corporate records:

 
Cash receipts journal and ...

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