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SANFORD v. UNITED STATES

No. 22419.

358 F.2d 685 (1966)

Joseph J. SANFORD, as President of J. J. Sanford, Inc., Appellant, v. UNITED STATES of America and John T. Harrison, Special Agent, Internal Revenue Service, Appellees.

United States Court of Appeals Fifth Circuit.

March 28, 1966.

Attorney(s) appearing for the Case

Philip T. Weinstein and Cunningham & Weinstein, Miami, Fla., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., William A. Meadows, Jr., U. S. Atty., Miami, Fla., Richard M. Roberts, Act. Asst. Atty. Gen., Joseph M. Howard, Burton Berkley, Attys., Dept. of Justice, Washington, D. C., Edward A. Kaufman, Asst. U. S. Atty., of counsel, for appellees.

Before PHILLIPS, RIVES, and COLEMAN, Circuit Judges.

PER CURIAM:

Under the authority of Section 7602 of the Internal Revenue Code of 1954 a Special Agent of the Internal Revenue Service issued a summons directing Joseph J. Sanford, President of J. J. Sanford, Inc., to produce for examination certain books, records, and papers of that Corporation. The corporate official refused to comply. The District Court ordered compliance pursuant to Section 7604(a) of the Code. No Fifth Amendment rights are involved. We affirm....

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