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UNITED STATES v. RIZZO

No. 75-3455.

539 F.2d 458 (1976)

UNITED STATES of America and Edwin Chandler, III, Special Agent of the Internal Revenue Service, Plaintiffs-Appellees, v. Virgil R. RIZZO, M.D., P.A., and Virgil R. Rizzo, as President of Virgil R. Rizzo, M.D., P.A., Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

September 24, 1976.

Attorney(s) appearing for the Case

Robert S. Zack, E. Louis Fields, Fort Lauderdale, Fla., for defendant-appellant.

Robert W. Rust, U. S. Atty., Mary-Ella Johnson, Asst. U. S. Atty., Miami, Fla., Scott P. Crampton, Gilbert E. Andrews, Crombie J. D. Garrett, William A. Whitledge, Tax Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Before DYER, SIMPSON and RONEY, Circuit Judges.

SIMPSON, Circuit Judge:

Dr. Virgil R. Rizzo, individually and as president of Virgil R. Rizzo, M.D., P.A., (hereinafter referred to in the singular, as appellant or Dr. Rizzo) appeals from a September 3, 1975 order of the district court which held him in contempt and fined him $21,950 for failure to produce certain records sought by the Internal Revenue Service in compliance with a prior court order. In addition, Dr. Rizzo...

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