UNITED STATES v. GREENLEAF

No. 75-2194.

546 F.2d 123 (1977)

UNITED STATES of America and Lawrence Plave, Special Agent of the Internal Revenue Service, Plaintiffs-Appellees, v. John W. GREENLEAF, Jr., Defendant-Appellant, John J. Santell, Jr., et al., Movants-Appellants.

United States Court of Appeals, Fifth Circuit.

January 28, 1977.


Attorney(s) appearing for the Case

Richard B. Wallace, Miami, Fla., Richard J. Trattner, Mark D. Pastor, Beverly Hills, Cal., for John J. Santell et al.

Robert J. Paterno, Miami, Fla., for John W. Greenleaf, Jr.

Robert W. Rust, U. S. Atty., Miami, Fla., Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Gilbert E. Andrews, Acting Chief, Appellate Section, Meyer Rothwacks, George G. Wolf, Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Before MORGAN and GEE, Circuit Judges, and HUNTER, District Judge.


GEE, Circuit Judge:

Greenleaf, et al., appeal the order of the Florida federal district court enforcing an Internal Revenue Service summons that required Greenleaf, as custodian of the partnership records of Greenleaf/Telesca, to turn over partnership records, and denying motions to intervene by appellants Telesca and Santell. Appellants argue (1) that the summons violates the fourth amendment rights of the co-partners; (2) that the fifth amendment privilege against...

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