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UNITED STATES v. MEEKS

No. 80-2370.

719 F.2d 809 (1983)

UNITED STATES of America and Albert Rodriguez, Jr., Plaintiffs-Appellees, v. George W. MEEKS, As President of St. George Company, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

November 18, 1983.

Attorney(s) appearing for the Case

Ronald P. Guyer, San Antonio, Tex., for defendant-appellant.

Michael L. Paup, Chief, Tax Div., Charles E. Brookhart, Richard N. Bush, Attys., John F. Murray, William A. Whitledge, Charles E. Brookhart, Glenn L. Archer, Jr., Asst. Attys. Gen., U.S. Dept. of Justice, Washington, D.C., for plaintiffs-appellees.

Before CLARK, Chief Judge, REAVLEY and WILLIAMS, Circuit Judges.

ON REMAND FROM THE UNITED STATES SUPREME COURT

PER CURIAM:

George W. Meeks was the president and one of two stockholders of the St. George Corporation. The corporation was under investigation by the Internal Revenue Service. On June 12, 1979, the district court ordered Meeks to appear before the IRS and to produce records of the corporation. In response, Meeks appeared in person before an IRS agent ten days later. At that time he indicated he had access...

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