UNITED STATES v. TROUPE

No. 20570.

438 F.2d 117 (1971)

UNITED STATES of America and Arthur R. Ryan, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. William J. TROUPE, as Partner of Troupe, Kehoe, Whiteaker & Kent, Respondent, and Carl Civella, Intervenor-Respondent-Appellant.

United States Court of Appeals, Eighth Circuit.

As Amended on Denial of Rehearing March 10, 1971.


Attorney(s) appearing for the Case

Robert W. Brown, Kansas City, Mo., made argument for appellant.

Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, John M. Brant, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellee; Bert C. Hurn, U. S. Atty., of counsel.

Before VAN OOSTERHOUT, GIBSON and LAY, Circuit Judges.


PER CURIAM.

This is an appeal by an intervenor-taxpayer from the district court's order, 317 F.Supp. 416, directing compliance with an Internal Revenue summons issued under 26 U.S.C.A. § 7602. The summons was directed to William J. Troupe, an accountant, to produce accounting records and information relating to a corporate taxpayer, the B & C Meat Company, Inc. (hereinafter B & C Meat). The district court, over the...

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