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UNITED STATES v. HANSEN NIEDERHAUSER CO., INC.

No. 74-1693.

522 F.2d 1037 (1975)

UNITED STATES of America and John E. Hunt, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. HANSEN NIEDERHAUSER CO., INC., and George Niederhauser, as President of Hansen Niederhauser Co., Inc., Respondents-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided September 8, 1975.

Attorney(s) appearing for the Case

Carleton D. Powell, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Robert E. Lindsay, Attys., Tax Div., Dept. of Justice, and William J. Lockhart, U. S. Atty., of counsel, on the brief), for petitioners-appellees.

Jefferson E. LeCates, Salt Lake City, Utah, for respondents-appellants.

Before MURRAH, BARRETT and DOYLE, Circuit Judges.

WILLIAM E. DOYLE, Circuit Judge.

We here consider the validity of an Internal Revenue summons issued to the Hansen Niederhauser Company, a corporation, and to George Niederhauser as president of said company. The purpose of the summons was to obtain corporate records so as to determine the tax liability of the company. Niederhauser, the president, had consistently refused to produce the records, claiming that to do so would violate his privilege against self-incrimination...

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