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UNITED STATES v. HAYES

No. 82-8703.

722 F.2d 723 (1984)

UNITED STATES of America and Billy R. Majure, Revenue Agent, Internal Revenue Service, Plaintiffs-Appellants, v. John E. HAYES, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

January 13, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Appellate Section, Charles E. Brookhart, William A. Whitledge, Dept. of Justice, Washington, D.C., for plaintiffs-appellants.

John M. Sikes, Jr., Gary E. Snyder, Atlanta, Ga., for defendant-appellee.

Before ANDERSON and CLARK, Circuit Judges, and DUMBAULD, District Judge.

PER CURIAM:

On September 10, 1982, the United States District Court for the Northern District of Georgia determined that appellee John Hayes was not in civil contempt for his failure to comply with a previous court order commanding production of certain documents requested by the Internal Revenue Service.1 The court's ruling accepted Hayes' assertion that he was unable to comply with the order because he lacked control over the material...

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