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UNITED STATES v. GARRETT

No. 76-2283.

571 F.2d 1323 (1978)

UNITED STATES of America and Keith P. Powers and Caroll W. Butler, Revenue Agents, Internal Revenue Service, Petitioners-Appellees, v. George B. GARRETT, President of Gardav, Inc., and Gardav, Inc., Respondents-Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied June 5, 1978.

Attorney(s) appearing for the Case

Vincent F. Kilborn, Mobile, Ala., for respondents-appellants.

Robert E. Hauberg, U. S. Atty., Jackson, Miss., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Gilbert E. Andrews, Acting Chief, App. Section, Gary R. Allen, Michael J. Roach, Attys., Tax Div., Dept. of Justice, Washington, D. C., for petitioners-appellees.

Before WISDOM, GODBOLD and CLARK, Circuit Judges.

CHARLES CLARK, Circuit Judge:

The defendants, George B. Garrett and Gardav, Inc., appeal the final order of the district court ordering the enforcement of an Internal Revenue summons issued to Garrett as president of Gardav, Inc., for the production of corporate records relating to Gardav's corporate income tax liability for the taxable year 1973. Principally at issue in this case is whether the district court erred in entering...

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