WARNELL v. UNITED STATES

No. 18391.

291 F.2d 687 (1961)

Harold B. WARNELL, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

June 27, 1961.


Attorney(s) appearing for the Case

Louis A. Thompson, Savannah, Ga., for appellant.

William C. Calhoun, U. S. Atty., Augusta, Ga., Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., J. Lee Rankin, Sol. Gen., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Richard B. Buhrman, Washington, D. C., for appellee.

Before JONES and BROWN, Circuit Judges, and CONNALLY, District Judge.


CONNALLY, District Judge.

At all times material hereto, Kyle B. Smith was Sheriff of Bryan County, Ga. In the course of an investigation of his income tax liability for the years 1954 to 1958, the Internal Revenue Agents, acting under § 7602 of Title 26 U.S.C.A., caused a summons to be issued to the appellant, Harold B. Warnell, directing that he appear and give testimony as to the tax liability of Smith. During the time in controversy, Warnell was Clerk of the...

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