SIMMONS v. TOLLEY

No. 14636.

340 F.2d 604 (1965)

James E. SIMMONS, Revenue Agent, Internal Revenue Service, Petitioner-Appellee, v. Russell M. TOLLEY, Respondent-Appellant.

United States Court of Appeals Seventh Circuit.

January 7, 1965.


Attorney(s) appearing for the Case

John H. O'Hara, O'Hara, Krise & Holland, Indianapolis, Ind., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Div., Burton Berkley, Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Washington, D. C., Richard P. Stein, U. S. Atty., James R. Thornton, Asst. U. S. Atty., of counsel, for appellee.

Before HASTINGS, Chief Judge, and DUFFY and SCHNACKENBERG, Circuit Judges.


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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