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UNITED STATES v. JOSEPH

Nos. 75-2508, 76-1289.

560 F.2d 742 (1977)

UNITED STATES of America and James G. Murphy, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Thomas B. JOSEPH, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided August 16, 1977.

Attorney(s) appearing for the Case

Joseph W. Wolf, Jack A. Weinstein, Saginaw, Mich., for respondent.

Frederick S. Van Tiem, Asst. U. S. Atty., Detroit, Mich., Scott P. Crampton, Gilbert E. Andrews, Robert E. Lindsay, F. Arnold Heller, Tax Div. Dept. of Justice, Washington, D.C., for petitioners-appellees.

Before PHILLIPS, Chief Judge, and EDWARDS and PECK, Circuit Judges.

EDWARDS, Circuit Judge.

This is an appeal from an order entered by the United States District Court for the Eastern District of Michigan enforcing a summons issued against appellant, Thomas B. Joseph, an attorney, requiring him to produce certain corporate records belonging to a client and directing him to appear to give testimony pertaining to the tax liabilities of said client and his wife.

After several hearings before two different judges in the District...

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