GLOBE CONSTRUCTION COMPANY v. HUMPHREY

No. 15669.

229 F.2d 148 (1956)

GLOBE CONSTRUCTION COMPANY, Inc., Neil Christopher and Hans Schlesinger, individually and as Officers of said Company, Appellants, v. G. M. HUMPHREY, Secretary of Treasury of the United States, Appellee.

United States Court of Appeals Fifth Circuit.

January 31, 1956.


Attorney(s) appearing for the Case

Moise S. Steeg, Jr., Louis G. Shushan, New Orleans, La., for appellants.

M. Hepburn Many, Asst. U. S. Atty., New Orleans, La., George R. Blue, U. S. Atty., New Orleans, La., for appellee.

Before HUTCHESON, Chief Judge, and RIVES and CAMERON, Circuit Judges.


PER CURIAM.

This appeal brings up for review the order of the district judge requiring appellants to comply with a Bureau of Internal Revenue subpoena to produce books and records for the fiscal year 1950. The refusal to comply with the subpoena was based below, and the complaint of the order requiring compliance is based here, upon the ground that the taxes for that year were barred by the statute of limitations, and that, for want of sufficient "allegations of fact...

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