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LORD v. KELLEY

No. 6307.

334 F.2d 742 (1964)

Donald R. LORD et al., Plaintiffs, Appellants, v. Alvin M. KELLEY et al., Defendants, Appellees.

United States Court of Appeals First Circuit.

July 13, 1964.

Attorney(s) appearing for the Case

John Warren McGarry, Boston, Mass., for appellants.

John M. Brant, Atty. Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Joseph M. Howard, Attys. Dept. of Justice, W. Arthur Garrity, Jr., U. S. Atty., and Murray H. Falk, Asst. U. S. Atty., were on brief, for appellees.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

On April 18, 1962 Intelligence Agents of the Internal Revenue Service, upon what was stated to be an appointment for a routine audit, entered the combined place of business and home of appellant Lord, a public accountant, and departed some hours later with three cartons of business records, bank statements, checks and stubs, etc., belonging to the other appellants, hereinafter taxpayers, which had been in Lord's custody. Even disregarding dramatic...

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