UNITED STATES v. ERDNER

No. 18366.

422 F.2d 835 (1970)

UNITED STATES of America and Robert G. Roche, Special Agent, Internal Revenue Service v. Earl L. ERDNER, as President of Earl L. Erdner, Inc., Appellant.

United States Court of Appeals, Third Circuit.

Decided February 24, 1970.


Attorney(s) appearing for the Case

Charles Lee Harp, Jr., Archer, Greiner, Hunter & Read, Camden, N. J. (James Hunter, III, Camden, N. J., on the brief), for appellant.

John P. Burke, Dept. of Justice, Tax Division, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Washington, D. C., Fred B. Lacey, U. S. Atty., on the brief), for appellees.

Before FREEDMAN, ALDISERT and GIBBONS, Circuit Judges.


OPINION OF THE COURT

PER CURIAM.

Defendant appeals from an order of the district court enforcing a summons issued pursuant to 26 U.S.C. § 7602 by Special Agent Robert Roche of the Internal Revenue Service directing him to produce the books and records of Earl L. Erdner, Inc.1

Defendant argues that a summons issued by a special agent is inherently for the sole or ultimate...

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