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UNITED STATES v. RYLANDER

Nos. 80-1813, 80-1702 and 80-1703.

714 F.2d 996 (1983)

UNITED STATES of America, Plaintiff-Appellee, v. Richard W. (Dick) RYLANDER, Sr., et al., Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Submission Withdrawn November 8, 1982.

Resubmitted May 16, 1983.

Decided September 2, 1983.

Attorney(s) appearing for the Case

Joseph F. Harbison, III, Sacramento, Cal., for defendant-appellant.

JoAnn Horn, John F. Murray, Charles E. Brookhart, Washington, D.C., for plaintiff-appellee.

Before ANDERSON, HUG and POOLE, Circuit Judges.

HUG, Circuit Judge:

Richard W. Rylander appeals his convictions of criminal contempt for willfully failing to comply with the district court's order to produce various corporate documents in response to Internal Revenue Service summonses and for failing to appear at a hearing to show cause why he should not be held in contempt. The initial difficulty arose when the IRS tried to obtain certain corporate records and documents from Rylander in order to investigate the...

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