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UNITED STATES v. BEATTIE

No. 1305, Docket 75-6041.

522 F.2d 267 (1975)

UNITED STATES of America and Donald M. Cerra, Special Agent of the Internal Revenue Service, Appellees, v. John L. BEATTIE, Jr., Appellant.

United States Court of Appeals, Second Circuit.

Decided August 18, 1975.

Attorney(s) appearing for the Case

Sidney R. Rubin, Rochester, N. Y. (Rubin, Levey & Battaglia, Rochester, N. Y., of counsel), for appellant.

Robert E. Lindsay, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Richard J. Arcara, U. S. Atty., W. D. N. Y., Buffalo, N. Y., Gilbert E. Andrews, Atty., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellees.

Before MOORE, FRIENDLY and VAN GRAAFEILAND, Circuit Judges.

FRIENDLY, Circuit Judge:

This is an appeal by John L. Beattie, Jr. (sometimes hereafter the taxpayer) from an order of the United States District Court for the Western District of New York pursuant to 26 U.S.C. § 7402(b) and § 7604(a), enforcing an Internal Revenue Service summons issued under 26 U.S.C. § 7602 despite Beattie's claim of self-incrimination.

The summons, dated September 13, 1974, required Beattie to appear before Special Agent...

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