PER CURIAM.
This appeal is from an order of the District Court adjudging appellant in contempt for failure to comply with an Internal Revenue Service summons issued by respondent-appellee, requiring appellant to produce certain books and records of Russell M. Tolley and Associates, a proprietorship, for the year 1957.
The principal position of appellant was and is that since more than three years had elapsed since the filing of the 1957 return, no re-examination...
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