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IN RE FAHEY

No. 14558.

300 F.2d 383 (1961)

In the Matter of James E. FAHEY. G. C. HOOKS, District Director of Internal Revenue Service for the District of Kentucky, Petitioner-Appellee, v. James E. FAHEY, Respondent-Appellant.

United States Court of Appeals Sixth Circuit.

Rehearing Denied April 10, 1962.

Attorney(s) appearing for the Case

David W. Gray, of Skaggs, Hays & Fahey, Louisville, Ky., for appellant.

Joseph W. Howard, Washington, D. C., Louis F. Oberdorfer, Meyer Rothwacks, Daniel K. Mayers and K. William O'Connor, Washington, D. C., Wm. E. Scent, U. S. Atty., Louisville, Ky., on brief, for appellee.

Before SIMONS and MARTIN, Circuit Judges, and DARR, Senior District Judge.

DARR, Senior District Judge.

Appellant declined to produce documents and other papers named in a summons served on him, which summons had been issued by a special agent of the Internal Revenue Service under Section 7602 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7602. Appellee instituted proceedings to force compliance with the summons under authority of Section 7604 of the Internal Revenue Code of 1954. The District Judge required the appellant to produce...

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