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WALL v. MITCHELL

No. 8215.

287 F.2d 31 (1961)

J. E. WALL, District Director, Appellee, v. Calvin D. MITCHELL, Appellant.

United States Court of Appeals Fourth Circuit.

Decided February 10, 1961.

Attorney(s) appearing for the Case

Richard E. Thigpen, Jr., and Richard E. Thigpen, Charlotte, N. C. (Robert L. Hines, Charlotte, N. C., on brief), for appellant.

William A. Friedlander, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attorneys, Department of Justice, Washington, D. C., and James M. Baley, Jr., United States Attorney, Asheville, N. C., on brief), for appellee.

Before SOBELOFF, Chief Judge, BOREMAN, Circuit Judge, and FIELD, District Judge.

PER CURIAM.

This is an appeal from an order entered by the District Court in a proceeding under Section 7604, Internal Revenue Code of 19541, directing the appellant, as president of Southern Appliances, Incorporated, a corporation, to give testimony and produce certain records of the corporation in response to a summons issued and served upon him pursuant to the provisions of Section 7602, Internal Revenue Code of 1954.

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