UNITED STATES v. HARRISON

No. 81-1063.

653 F.2d 359 (1981)

UNITED STATES of America, Appellee, v. Mary K. HARRISON, as Trustee of Charles L. Harrison Family Equity Trust, Appellant, Don Steele, Assistant Manager, Thomson and McKinnon, Auchinclos, Kohlmeyer, Inc. Charles L. Harrison, as Trustee of Charles L. Harrison Family Equity Trust, Appellant. County Bank of Chesterfield.

United States Court of Appeals, Eighth Circuit.

Decided July 15, 1981.


Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, William A. Whitledge, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellee; Robert D. Kingsland, U. S. Atty., St. Louis, Mo., of counsel.

Charles L. Harrison and Mary K. Harrison, pro se.

Before HEANEY, STEPHENSON and McMILLIAN, Circuit Judges.


HEANEY, Circuit Judge.

Mary Kay Harrison and Charles L. Harrison appeal from a December 30, 1980, order of the United States District Court holding them in contempt of court and fining them each $100 per day until they produce records in response to Internal Revenue Service summonses. We affirm.

The summonses in question were issued as part of a tax liability investigation of an entity known as the Charles L. Harrison Family Equity Trust. The IRS issued summonses...

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