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UNITED STATES v. BOWMAN

Nos. 15311, 15312.

358 F.2d 421 (1966)

UNITED STATES of America and John P. Wright, Special Agent, Internal Revenue Service v. Melvyn R. BOWMAN, Appellant, C. Galen Detwiler, Dale W. Detwiler, Emmert I. Detwiler, Paul I. Detwiler, New Enterprise Stone & Lime Co., Inc., New Enterprise Equipment & Supply Co., Inc., and Somerset Limestone Co., Inc., Intervenors. UNITED STATES of America and John P. Wright, Special Agent, Internal Revenue Service v. Melvyn R. BOWMAN v. C. Galen DETWILER, Dale W. Detwiler, Emmert I. Detwiler, Paul I. Detwiler, New Enterprise Stone & Lime Co., Inc., New Enterprise Equpiment & Supply Co., Inc., and Somerset Limestone Co., Inc., Intervenors-Appellants.

United States Court of Appeals Third Circuit.

Decided April 7, 1966.

Attorney(s) appearing for the Case

Harold W. Swope, Harrisburg, Pa., Daniels, Swope & Snyder, Harrisburg, Pa., on the brief), for appellant Bowman.

Raymond J. Bradley, Philadelphia, Pa., (Wolf, Block, Schorr & Solis-Cohen, by Michael von Moschzisker, Philadelphia, Pa., on the brief), for appellants Detwiler and others.

John M. Brant, Atty., Dept. of Justice, Tax Div., Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Bernard J. Brown, U.S. Atty., Washington, D.C., on the brief), for appellee.

Before KALODNER, Chief Judge, and McLAUGHLIN and SMITH, Circuit Judges.

KALODNER, Chief Judge.

In the instant case the United States and John P. Wright, Special Agent, Internal Revenue Service, filed a petition in the District Court to enforce compliance with a summons directed to Melvyn R. Bowman, a resident partner of the accounting firm of Main, LaFrentz and Company. The summons, issued pursuant to the provisions of Sections 7402(b) and 7604(b) of the Internal Revenue Code of 1954, in the course of an investigation of the income tax...

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