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UNITED STATES v. McGUIRT

Nos. 77-1816, 77-2177.

588 F.2d 419 (1978)

UNITED STATES of America, and Wendell Edwards, Special Agent, Internal Revenue Service, Appellants, v. T. R. McGUIRT, as President of McGuirt's Electric, Inc., and McGuirt's Electric, Inc., Appellees. UNITED STATES of America and W. Donald Bell, Special Agent, Internal Revenue Service, Appellees, v. MARYLAND LUMBER COMPANY, Appellant, and The Union Trust Company, Defendant.

United States Court of Appeals, Fourth Circuit.

Decided December 4, 1978.

Attorney(s) appearing for the Case

William A. Whitledge, Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Carleton D. Powell and Jeffrey S. Blum, Tax Div., Dept. of Justice, Washington, D. C., Keith S. Snyder, U. S. Atty., Asheville, N. C., on brief), for appellants in 77-1816.

Robert D. Hoffman, Charlotte, N. C. (Weinstein, Sturges, Odom, Bigger & Jonas, P. A., Charlotte, N. C., on brief), for appellees in 77-1816.

Gilbert E. Andrews and Robert E. Lindsay, Tax Div., Dept. of Justice, Washington, D. C. (Jervis S. Finney, U. S. Atty., Baltimore, Md., on brief), for appellees in 77-2177.

Charles M. Cahn, Jr., Baltimore, Md. (Blades & Rosenfeld, P. A., Baltimore, Md., Allen L. Schwait and Kenneth A. Reich, Garbis & Schwait, P. A., Baltimore, Md., on brief), for appellant in 77-2177.

Before BUTZNER, WIDENER and HALL, Circuit Judges.

K. K. HALL, Circuit Judge:

These appeals were consolidated because the primary issue presented in both is whether a summons issued by the Internal Revenue Service (IRS) is enforceable if it was issued in aid of an IRS criminal fraud investigation.

We delayed determination of this issue until the Supreme Court decided United States v. LaSalle National Bank, 437 U.S. 298, 98 S.Ct. 2357, 57 L.Ed.2d 221 (1978). The holding...

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