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UNITED STATES v. BELL

No. 25254.

448 F.2d 40 (1971)

UNITED STATES of America and Martin Hoffenblum, Special Agent of the Internal Revenue Service, Plaintiffs-Appellees, v. Irving BELL, as President of Brooks Rent A Car, Inc., and Brooks Rent A Car, Inc., Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

September 16, 1971.

Attorney(s) appearing for the Case

James A. Thomas (argued), of Greenberg & Glusker, Los Angeles, Cal., for plaintiffs-appellants.

Stephen G. Fuerth (argued), Tax Div., Lee A. Jackson, Joseph M. Howard, John P. Burke, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., Bart M. Schouweiler, U. S. Atty., John L. Thorndal, Asst. U. S. Atty., Las Vegas, Nev., for defendants-appellees.

Before JERTBERG, MERRILL and BROWNING, Circuit Judges.

PER CURIAM:

This is an appeal from a District Court order directing appellant Bell to comply with an Internal Revenue summons issued under 26 U.S.C. § 7602 (1964), requiring him to produce certain records of appellant Brooks Rent A Car, Inc., a corporation wholly owned by Bell.

The principal issue presented on this appeal is whether the sole owner of a corporation can assert his personal privilege against self-incrimination as a valid ground for refusing...

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