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UNITED STATES v. MID-WEST BUSINESS FORMS, INC.

No. 72-1455.

474 F.2d 722 (1973)

UNITED STATES of America and David A. Thompson, Special Agent, Internal Revenue Service, Appellees, v. MID-WEST BUSINESS FORMS, INC., and Fred Borneman, President of Mid-West Business Forms, Inc., Appellants.

United States Court of Appeals, Eighth Circuit.

Decided March 1, 1973.

Attorney(s) appearing for the Case

Fred L. Hall, and William A. Wear, Springfield, Mo., filed appendix and brief for appellants.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, John P. Burke, Robert E. Lindsay, Attys., Tax Div., Dept. of Justice, Washington, D.C., Bert C. Hurn, U.S. Atty., and Paul Anthony White, Asst. U.S. Atty., Kansas City, Mo., on brief for appellees.

Before LAY and BRIGHT, Circuit Judges, and NICHOL, District Judge.

PER CURIAM:

Fred Borneman, President and sole shareholder of Mid-West Business Forms, Inc., appeals from an order of the United States District Court for the Western District of Missouri, directing him to comply with a summons issued by the Internal Revenue Service pursuant to 26 U.S.C. § 7602. The summons required Borneman to appear, testify and produce the records of Mid-West Business Forms, Inc. Borneman refused to comply with the summons, claiming that to...

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