UNITED STATES v. McCARTHY

No. 74-1665.

514 F.2d 368 (1975)

UNITED STATES of America, and Boyd W. Hemphill, Special Agent of the Internal Revenue Service, Appellees, v. Jack McCARTHY, Vice President and Office Manager of Bar Mar Warehousing Corp., and Bar Mar Warehousing Corp., Appellants.

United States Court of Appeals, Third Circuit.

Decided April 10, 1975.


Attorney(s) appearing for the Case

Donald J. Williamson, Oradell, N. J., for appellants.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Robert E. Lindsay, William A. Whitledge, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellees; Jonathan L. Goldstein, U. S. Atty., of counsel.

Before SEITZ, Chief Judge, and ALDISERT and GARTH, Circuit Judges.


OPINION OF THE COURT

SEITZ, Chief Judge.

This is an appeal from a final judgment of the district court, entered under 26 U.S.C. § 7604 (1970), ordering Jack McCarthy and Bar Mar Warehousing Corp., ("defendants") to produce certain books and records listed in an administrative summons issued pursuant to 26 U.S.C. § 7602 (1970) by Internal Revenue Service Special Agent Hemphill.1

I. Factual Background...

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