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UNITED STATES v. DAVEY

Nos. 1089, 1298, Dockets 76-6040, 76-6042.

543 F.2d 996 (1976)

UNITED STATES of America and Walter Ross, Revenue Agent, Internal Revenue Service, Petitioners-Appellants, Cross-Appellees, v. Geoffrey DAVEY, as Secretary of the Continental Corporation, Respondent-Appellee, Cross-Appellant.

United States Court of Appeals, Second Circuit.

Decided September 27, 1976.

Attorney(s) appearing for the Case

Paul H. Silverman, Asst. U. S. Atty., New York City (Robert B. Fiske, Jr., U. S. Atty., for the S. D. N. Y., William G. Ballaine, Asst. U. S. Atty., New York City, of counsel), for petitioners-appellants, cross-appellees.

Walter J. Rockler, Washington, D. C. (Robert J. Jones, Arnold & Porter, Washington, D. C., Edward T. Donovan, Grubbs, Leahy & Donovan, New York City, of counsel), for respondent-appellee, cross-appellant.

Before MANSFIELD, MULLIGAN and GURFEIN, Circuit Judges.

MANSFIELD, Circuit Judge:

Upon this appeal and cross-appeal growing out of the efforts of the Internal Revenue Service ("IRS") to require a taxpayer, The Continental Corporation ("Continental"), to produce certain data in connection with the auditing of its tax returns, the central issue is whether the IRS may by summons issued pursuant to § 7602 of the Internal Revenue Code, 26 U.S.C. § 7602,1 compel the taxpayer to produce...

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