UNITED STATES v. PITTSBURGH TRADE EXCHANGE INC.

No. 80-2484.

644 F.2d 302 (1981)

UNITED STATES of America and Gerald R. Potocnak, Revenue Agent, Internal Revenue Service v. PITTSBURGH TRADE EXCHANGE INC. and Vincent E. Manella, Appellants.

United States Court of Appeals, Third Circuit.

Decided March 27, 1981.

As Amended April 6, 1981.


Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart (argued), William A. Whitledge, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellees; Robert J. Cindrich, U. S. Atty., Pittsburgh, Pa., of counsel.

John M. Bray, David J. Curtin (argued), Attys., Schwalb, Donnenfeld, Bray & Silbert, A Professional Corp., Washington, D. C., for appellants; William Greenberg, Pittsburgh, Pa., of counsel.

Before GIBBONS and VAN DUSEN, Circuit Judges, and ACKERMAN, District Judge.


OPINION OF THE COURT

GIBBONS, Circuit Judge.

Pittsburgh Trade Exchange, Inc. and Vincent E. Manella, its sole stockholder (collectively hereafter The Exchange) appeal from an order of the district court enforcing a "John Doe" summons served by the Internal Revenue Service. The appeal requires that we consider for the first time the appropriate standards for enforcement of "John Doe" summonses issued on the authority of section 1205(a) of the Tax Reform Act...

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