UNITED STATES v. SCHWARTZ

No. 72-1222.

469 F.2d 977 (1972)

UNITED STATES of America and Hillary E. Goode, Special Agent, Internal Revenue Service, Plaintiffs-Appellants, v. Seymour SCHWARTZ, as President of Carson's of Atlanta, Inc., and Carson's of Fort Lauderdale, Inc., et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

November 13, 1972.


Attorney(s) appearing for the Case

Scott P. Crampton, Meyer Rothwacks, Asst. Attys. Gen., Tax Div., Dept. of Justice, Washington, D. C., John W. Stokes, Jr., U. S. Atty., Julian M. Longley, Jr., Asst. U. S. Atty., Atlanta, Ga., Charles E. Anderson, Atty., Tax Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellants.

Samuel Appel, Atlanta, Ga., for defendants-appellees.

Before TUTTLE, BELL and AINSWORTH, Circuit Judges.


TUTTLE, Circuit Judge:

The United States and Hillary E. Goode, Special Agent, Internal Revenue Service, appealed from the order of the trial court dismissing their petition to enforce an Internal Revenue summons against Patricia Long, bookkeeper, and Seymour Schwartz, president, for the production of certain described books and records of Carson's of Atlanta, Inc. and Carson's of Fort Lauderdale, Inc. The trial court dismissed the petition on the ground that "the...

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