UNITED STATES v. GOEHRING

No. 84-7235.

742 F.2d 1323 (1984)

UNITED STATES of America; R.W. Little, Revenue Officer, Internal Revenue Service; and Carolyn G. Smith, Revenue Representative, Internal Revenue Service, Plaintiffs-Appellees, v. Clifford C. GOEHRING, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

September 27, 1984.


Attorney(s) appearing for the Case

Lowell H. Becraft, Jr., Huntsville, Ala., for defendant-appellant.

Frank W. Donaldson, U.S. Atty., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., Michael L. Paup, Chief, Appellate Section, Glenn L. Archer, Jr., Charles E. Brookhart, John P. Griffin, Tax Division, Dept. of Justice, Washington, D.C., for plaintiffs-appellees.

Before KRAVITCH and HENDERSON, Circuit Judges, and ALLGOOD, District Judge.


PER CURIAM:

The appellant, Goehring, appeals from a contempt order issued subsequent to the appellant's failure to comply with an enforcement order. The appellant raises two issues on appeal: (1) whether the district court erred in citing the appellant for contempt for his failure to produce the books and records sought by the I.R.S. summons; and (2) whether the district court erred by not making specific findings of fact...

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