UNITED STATES v. HILL

No. 79-1095.

601 F.2d 253 (1979)

UNITED STATES of America and James T. Wilkinson and William L. Aldred, Revenue Agents of the Internal Revenue Service, Petitioners-Appellees, v. John A. HILL, John C. Neff, C. George Mercy and Dr. Thomas F. Frist, Jr., Respondents-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided July 3, 1979.


Attorney(s) appearing for the Case

William Waller, James T. O'Hare, Waller, Lansden, Dortch & Davis, Ames Davis, Charles Kown, Corporate Atty., Hospital Corp. of America, Nashville, Tenn., for respondents-appellants.

Hal D. Hardin, U. S. Atty., Nashville, Tenn., M. Carr Ferguson, Gilbert E. Andrews, Charles E. Brookhart, William A. Whitledge, Tax Division, Dept. of Justice, Washington, D. C., for petitioners-appellees.

Before EDWARDS, Chief Judge, ENGEL, Circuit Judge and BROWN, District Judge.


PER CURIAM.

Defendants, John A. Hill, et al., appeal from a judgment entered by District Judge L. Clure Morton, Chief Judge of the Middle District of Tennessee, which granted the Internal Revenue Service's petition for enforcement of certain subpoenas issued against defendants.

While we note appellants' contentions that the IRS is basically seeking to track down "finders fees" and/or "bribes" which may have been paid by one or both of two wholly-owned subsidiaries...

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