UNITED STATES v. PETER

No. 72-2015.

479 F.2d 147 (1973)

UNITED STATES of America et al., Petitioners-Appellees, v. Edward H. PETER, Jr., Individually, and as President of Pine Meadows, Inc. and as President of Pecon, Inc., Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

May 24, 1973.


Attorney(s) appearing for the Case

Earl S. Wilson, Jr., Lexington, Ky., for respondent-appellant; J. Montjoy Trimble, Lexington, Ky., on brief; Kincaid, Wilson, Schaeffer, Trimble & Hembree, Lexington, Ky., of counsel.

John P. Burke, Tax Division, Dept. of Justice, for petitioners-appellees; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Mary J. McGinn, Tax Division, Dept. of Justice, Washington, D. C., on brief; Eugene E. Siler, U. S. Atty., Robert E. Rawlings, Asst. U. S. Atty., of counsel.

Before PECK and LIVELY, Circuit Judges, and O'SULLIVAN, Senior Circuit Judge.


PER CURIAM.

Appellant was found in contempt of Court for his refusal to produce records specified in two summonses issued by the Internal Revenue Service. Appellant was president of two corporations, of which he was also the sole shareholder, and the summonses had been issued to him in this capacity. Sometime in 1966 the separate bank accounts of the two corporations had been closed and thereafter their affairs were transacted through appellant's personal bank account...

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