UNITED STATES v. GENSER

Nos. 76-2623, 76-2624.

602 F.2d 69 (1979)

UNITED STATES of America, Appellee, v. Lester GENSER, Appellant in No. 76-2623. Appeal of Lawrence FORMAN, in No. 76-2624.

United States Court of Appeals, Third Circuit.

Decided July 16, 1979.


Attorney(s) appearing for the Case

Robert J. Del Tufo, U.S. Atty., Maryanne T. Desmond, Asst. U.S. Atty., Chief, Appeals Div., Newark, N.J., for appellee.

Irving R. Segal, James D. Fornari, Susan K. Herschel, Herbert S. Mednick, Schnader, Harrison, Segal & Lewis, Philadelphia, Pa., for appellants; Zuckerman & Aronson, Newark, N.J., of counsel.

Before SEITZ, Chief Judge, and GIBBONS and HUNTER, Circuit Judges.


Submitted Under Third Circuit Rule 12(6) June 13, 1979.

OPINION OF THE COURT

PER CURIAM.

Appellants are now before this Court for the third time, challenging their convictions for income tax evasion. We initially remanded this case to the district court for an evidentiary hearing exploring their contention that summonses had been issued by the IRS, pursuant to 26 U.S.C. § 7602, "solely for a criminal purpose," and thus were invalid under

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