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UNITED STATES v. BARTH

No. 1443, Docket 84-6131.

745 F.2d 184 (1984)

UNITED STATES of America and Philip J. Kennedy, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Leslie R. BARTH; Leslie R. Barth Associates, P.C., a/k/a Barth & Richheimer, P.C., Leslie R. Barth Organization, Inc., Southeastern Realty Associates, Inc., North American Investment Resources, Inc., and Bismark Realty Consultants, Inc., Respondents-Appellants.

United States Court of Appeals, Second Circuit.

Decided October 1, 1984.

Attorney(s) appearing for the Case

Sheldon H. Elsen, New York City (Lisa Feiner, Lawrence Solan, Orans, Elsen & Lupert, New York City, of counsel), for respondents-appellants.

William A. Whitledge, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, David I. Pincus, Attys., Tax Div., Dept. of Justice, Washington, D.C., Alan H. Nevas, U.S. Atty., Bridgeport, Conn., of counsel), for petitioners-appellees.

Before VAN GRAAFEILAND, WINTER and PRATT, Circuit Judges.

GEORGE C. PRATT, Circuit Judge.

Respondents, Leslie R. Barth and five corporations of which he is president, appeal from an order of the United States District Court for the District of Connecticut, Jose A. Cabranes, Judge, enforcing five Internal Revenue Service (IRS) summonses pursuant to 26 U.S.C. § 7604(b) (1982). We reverse in part and affirm in part.

I.

During the course of an investigation of Barth's alleged failure to file corporate...

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