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IN RE GREENSPAN

187 F.Supp. 177 (1960)

In the Matter of the Application of the Commissioner of Internal Revenue for an order adjudicating Arnold GREENSPAN, Respondent, in contempt of court for failing to comply with an Internal Revenue Summons.

United States District Court S. D. New York.

August 23, 1960.

Attorney(s) appearing for the Case

S. Hazard Gillespie, Jr., U. S. Atty. for Southern District of New York, New York City, David Klingsberg, Asst. U. S. Atty., New York City, of counsel, for petitioner.

Hawkins, Delafield & Wood, New York City, Clarence Fried, New York City, of counsel, for respondent.

CASHIN, District Judge.

This is a motion for an order adjudicating respondent, Arnold Greenspan, in contempt of court for failing to comply with an Internal Revenue summons served upon him. At the hearing of this motion the issue of the validity of such summons was also raised.

Respondent is President of J. Olson Trading Corp., which purchased certain items from Champion Spark Plug Company. In connection with an investigation of Champion Spark Plug Company...

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