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UNITED STATES v. HELD

No. 20672.

435 F.2d 1361 (1970)

UNITED STATES of America and Joe M. Wilson, Special Agent, Internal Revenue Service, Plaintiffs-Appellees, v. William V. HELD et al., Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

December 17, 1970.

Attorney(s) appearing for the Case

Paul P. Lipton, Milwaukee, Wis., for defendants-appellants; Jules Ritholz, New York City, Arvin H. Reingold, Chattanooga, Tenn., of counsel.

John P. Burke, Atty., Tax Division, Dept. of Justice, Washington, D. C., for plaintiffs-appellees; Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Joseph M. Howard, Attys., Tax Division, Dept. of Justice, Washington, D. C., on brief; John L. Bowers, Jr., U. S. Atty., Chattanooga, Tenn., of counsel.

Before PHILLIPS, Chief Judge, and EDWARDS and BROOKS, Circuit Judges.

PHILLIPS, Chief Judge.

This is an appeal from an order of the District Court, 315 F.Supp. 352, enforcing an Internal Revenue Service summons issued under the authority of § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602.

The summons was issued to William V. Held by a special agent of the Internal Revenue Service. It directed Held to produce specified records of sixteen named corporations and to testify...

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