UNITED STATES v. SALTER

No. 7627.

432 F.2d 697 (1970)

UNITED STATES of America and Robert Gray, Special Agent, Internal Revenue Service, Petitioners, Appellants, v. Lester H. SALTER, Respondent, Appellee, and Local 57, International Union of Operating Engineers, Intervenor, Defendant, Appellee.

United States Court of Appeals, First Circuit.

October 15, 1970.


Attorney(s) appearing for the Case

John M. Brant, Atty., Dept. of Justice, with whom Johnnie M. Walters, Asst. Atty. Gen., Lincoln C. Almond, U. S. Atty., Lee A. Jackson, and Joseph M. Howard, Attys., Dept. of Justice, were on brief, for appellants.

James R. McGowan, Providence, R. I., with whom Salter, McGowan, Arcaro & Swartz, Harold C. Arcaro, Jr., and Alan L. Swartz, Providence, R. I., were on brief, for appellees.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.


McENTEE, Circuit Judge.

On June 25, 1969, respondent, Lester H. Salter, a Providence, Rhode Island attorney, was served with an administrative summons requiring him to testify before Special Agent Robert Gray of the Internal Revenue Service "concerning the tax liabilities of International Union of Operating Engineers, Local 57, for the years 1958 through 1968, inclusive." This summons was issued pursuant to 26 U.S.C. §...

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