UNITED STATES v. HAYES

No. 16878.

408 F.2d 932 (1969)

UNITED STATES of America and Alan D. Cornue, Special Agent, Petitioners-Appellees, v. Robert D. HAYES et al., Respondents-Appellants.

United States Court of Appeals Seventh Circuit.

Dissenting Opinion on Denial of Rehearing April 7, 1969.


Attorney(s) appearing for the Case

Samuel J. Betar, David P. Schippers, Chicago, Ill., Schippers, Betar and Lamendella, Chicago, Ill., of counsel, for appellants.

Mitchell Rogovin, John P. Burke, Department of Justice, Tax Division, Washington, D. C., Thomas A. Foran, U. S. Atty., Chicago, Ill., Lee A. Jackson, Joseph M. Howard, Attorneys, Department of Justice, Washington, D. C., Jack B. Schmetterer, Asst. U. S. Atty., of counsel, for appellees.

Before SWYGERT, FAIRCHILD and KERNER, Circuit Judges.


FAIRCHILD, Circuit Judge.

Proceeding to compel attendance, testimony, and production of records pursuant to summonses under the internal revenue laws.1 Robert D. Hayes, one of the persons summoned, has appealed from an order requiring him to appear, testify, and produce records.

Messrs. Hayes, Stephenson, and Lauren are trustees of a trust operating under the name of "Americans Building Constitutionally (a trust) N.F.P.", sometimes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases