UNITED STATES v. RYAN

No. 14945.

320 F.2d 500 (1963)

UNITED STATES of America, Plaintiff-Appellee, v. Bayard Edward RYAN, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

August 1, 1963.


Attorney(s) appearing for the Case

William R. Bagby, Lexington, Ky., for appellant.

Joseph M. Howard, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, John M. Brant, Attys., Dept. of Justice, Washington, D. C., Bernard T. Moynahan, Jr., U. S. Atty., Lexington, Ky., on the brief), for appellee.

Before CECIL, Chief Judge, WEICK, Circuit Judge and McALLISTER, Senior Circuit Judge.


WEICK, Circuit Judge.

This appeal is from an order of the District Court enforcing summons issued by an agent of the Internal Revenue Service which required appellant taxpayer to appear, testify and produce his books and records for the years 1942 to 1953 inclusive.

Taxpayer had refused to produce his books and records in response to the summons. His claim was that collection of the tax for the years in question was barred by the statute of limitations except...

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