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UNITED STATES v. PONDER

No. 72-2773 Summary Calendar.

475 F.2d 37 (1973)

UNITED STATES of America and Elmer W. Holmes, Internal Revenue Agent, Internal Revenue Service, Plaintiffs-Appellees, v. L. Barbee PONDER, Jr., Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied April 12, 1973.

Attorney(s) appearing for the Case

L. Barbee Ponder, Jr., pro se.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Washington, D. C., Gerald J. Gallinghouse, U. S. Atty., New Orleans, La., Elmer W. Holmes, Agent, I. R. S., Baton Rouge, La., Mary Williams Cazalas, Joseph R. McMahon, Jr., Asst. U. S. Attys., New Orleans, La., for plaintiffs-appellees.

Before WISDOM, GODBOLD and RONEY, Circuit Judges.

PER CURIAM:

This is an appeal from an order of the District Court requiring taxpayer to comply with an Internal Revenue summons issued under the authority of 26 U.S.C.A. § 7602.1 We affirm.

1. There was no abuse of discretion in the denial of taxpayer's motion for a change of venue. Although a District Court may, for the convenience of parties and witnesses, transfer the action to any other District where it might have been...

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