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UNITED STATES v. LYONS

No. 71-1003.

442 F.2d 1144 (1971)

UNITED STATES of America and Paul F. Hynes, Special Agent, Internal Revenue Service, Plaintiffs, Appellees, v. John F. LYONS, Defendant, George H. Boynton, Intervenor, Appellant.

United States Court of Appeals, First Circuit.

May 26, 1971.

Attorney(s) appearing for the Case

William G. Young, Boston, Mass., with whom John J. Curtin, Jr., and Bingham, Dana & Gould, Boston, Mass., were on brief, for appellant.

John P. Burke, Atty., Tax Div., Dept. of Justice, with whom Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, and Herbert F. Travers, Jr., U. S. Atty., were on brief, for appellees.

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

COFFIN, Circuit Judge.

This appeal by a doctor-taxpayer seeks return of records containing the names and addresses of his patients which were the object of an internal revenue summons addressed to one Lyons, who performed a computer billing service for the doctor. The taxpayer was under investigation for his tax years, 1964-1968. After an inconclusive visit by a Special Agent to Lyons, who sought patient registration forms, I.B.M. cards, and a master file print out...

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