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UNITED STATES v. AMERADA HESS CORP.

No. 79-1317.

619 F.2d 980 (1980)

UNITED STATES of America and Kenneth J. Kalemba, Special Agent, Internal Revenue Service, v. AMERADA HESS CORPORATION, Appellant.

United States Court of Appeals, Third Circuit.

Decided January 18, 1980.

Attorney(s) appearing for the Case

Stuart K. Radick, Kelsey, Kelsey & Radick, Trenton, N. J., Robert G. Morvillo (argued), Maurice M. McDermott, Obermaier, Morvillo, Abramowitz & Fitzpatrick, New York City, Roger B. Oresman, Russell E. Brooks, Milbank, Tweed, Hadley & McCloy, New York City, for appellant Amerada Hess Corp.

Robert Del Tufo, U. S. Atty., Newark, N. J., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart, R. Bruce Johnson (argued), Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellees.

Before GIBBONS and HIGGINBOTHAM, Circuit Judges, and ZIEGLER, District Judge.

OPINION OF THE COURT

GIBBONS, Circuit Judge.

Amerada Hess Corporation (Amerada) appeals from a final order of the district court directing enforcement, pursuant to 26 U.S.C. §§ 7402(b), 7604(a) (1967), of two Internal Revenue Service (IRS) summonses. Amerada resisted enforcement: (1) because the summonses were issued for an improper criminal investigative purpose; and (2) because one summons sought information protected by the attorney-client privilege...

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