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HAIR INDUSTRY, LTD. v. UNITED STATES

No. 294, Docket 29301.

340 F.2d 510 (1965)

HAIR INDUSTRY, LTD., Adorable Hair-Do Corp., Howard Tresses, Inc., George Rosen and Ruth Rosen, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Second Circuit.

Decided January 26, 1965.

Attorney(s) appearing for the Case

Anthony H. Atlas, of Atlas, Berg & Mendalis, New York City (Nicholas Atlas, New York City, on the brief), for appellants.

Eugene R. Anderson, Asst. U. S. Atty., Southern Dist. of New York (Robert M. Morgenthau, U. S. Atty., and Arthur S. Olick, Asst. U. S. Atty., on the brief), for appellee.

Before SMITH, KAUFMAN and ANDERSON, Circuit Judges.

PER CURIAM.

George Rosen and Ruth Rosen, Hair Industry, Ltd., a corporation wholly owned by George Rosen, Adorable Hair-Do Corp. and Howard Tresses, Inc., wholly owned subsidiaries of Hair Industry, appeal from an order of the United States District Court for the Southern District of New York, Dudley B. Bonsal, District Judge, enforcing an Internal Revenue Service subpoena for the books of the three corporations. We find no error and affirm the order of the District...

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