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UNITED STATES v. PATMON

No. 75-2246.

630 F.2d 458 (1980)

UNITED STATES of America and Special Agent Thomas M. Williams, Internal Revenue Service, Petitioners-Appellees, v. Frederick A. PATMON, Respondent-Appellant, James S. Meredith, Intervenor-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided September 16, 1980.

Attorney(s) appearing for the Case

Stanley R. Kirk, Detroit, Mich., for Patmon.

James B. Feaster, Hallison H. Young, Detroit, Mich., for Meredith.

Philip Van Dam, U. S. Atty., Saul A. Green, Asst. U. S. Atty., Detroit, Mich., Joseph M. Gontram, Scott P. Crampton, Gilbert E. Andrews, M. Carr Ferguson, Charles E. Brookhart, William A. Whitledge, U. S. Dept. of Justice, Tax Division, Washington, D. C., for petitioners-appellees.

Before LIVELY and JONES, Circuit Judges, and LAMBROS, District Judge.

PER CURIAM.

Frederick Patmon appeals an order which requires him to comply with a United States Government Internal Revenue Service summons to appear before an Internal Revenue agent and to provide certain tax records of James S. Meredith. The district court permitted Meredith to intervene.

After extensive hearings, Judge Feikens issued an order enforcing the summons on July 23, 1975, from which Patmon and the intervenor...

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