UNITED STATES v. DeGROSA

No. 17308.

405 F.2d 926 (1969)

UNITED STATES of America and Edward Ader, Special Agent, Internal Revenue Service v. Anthony DeGROSA, as President of DeGrosa Trucking, Inc., Appellant.

United States Court of Appeals Third Circuit.

Decided January 6, 1969.

Certiorari Denied April 21, 1969.


Attorney(s) appearing for the Case

Herbert L. Zuckerman, Newark, N. J., for appellant.

Joseph M. Howard, Dept. of Justice, Tax Division, Appellate Section, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, John P. Burke, Attys., Dept. of Justice, Washington, D. C., David M. Satz, U. S. Atty., Carolyn E. Arch, Asst. U. S. Atty., on the brief), for appellee.

Before HASTIE, Chief Judge, SEITZ and ALDISERT, Circuit Judges.


Certiorari Denied April 21, 1969. See 89 S.Ct. 1465.

OPINION OF THE COURT

SEITZ, Circuit Judge.

This is an appeal from an order made pursuant to 26 U.S.C.A. § 7604, enforcing an internal revenue summons issued by Internal Revenue Service Special Agent Edward Ader on August 8, 1967, pursuant to 26 U.S.C.A. § 7602. The summons directed Anthony DeGrosa, as President of DeGrosa Trucking, Inc., to produce certain specified records of DeGrosa...

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