STUART v. UNITED STATES

No. 27093.

416 F.2d 459 (1969)

Louis STUART, Vivian Stuart and Rachel Stuart, Appellants, v. UNITED STATES of America and Alson E. Lancaster, Special Agent, Etc., Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied October 28, 1969.


Attorney(s) appearing for the Case

Adam G. Adams, II, William R. Frazier, Jacksonville, Fla., for appellants; Adams & Adams, Jacksonville, Fla., of counsel.

Edward F. Boardman, U. S. Atty., Tampa, Fla., Allan P. Clark, Asst. U. S. Atty., Jacksonville, Fla., Richard M. Roberts, Mitchell Rogovin, Johnnie M. Walters, Asst. Attys. Gen., Joseph H. Howard, John P. Burke, Lee A. Jackson, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellees; Virginia Q. Beverly, Asst. U. S. Atty., of counsel.

Before WISDOM and MORGAN, Circuit Judges, and DAVIS, Judge of the U. S. Court of Claims.


DAVIS, Judge:

A summons, comparable to a subpoena duces tecum, was issued by the Internal Revenue Service, compelling appellant-taxpayers' accountant, John B. Blois, to produce certain of their records in his possession. Blois resisted and the Service petitioned the court below for enforcement. Appellants were granted leave to intervene, under Rule 24(a) of the Federal Rules of Civil Procedure ("Intervention of Right"). From the order of the District Court enforcing...

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