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UNITED STATES v. MILLMAN

No. 1299, Docket 85-6082.

765 F.2d 27 (1985)

UNITED STATES of America and Peter P. Calarco, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Daniel MILLMAN, Esq., Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided June 19, 1985.

Attorney(s) appearing for the Case

Thomas A. Gick, Washington, D.C. (Michael L. Paup, Charles E. Brookhart, Tax Div., Dept. of Justice, Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Raymond J. Dearie, U.S. Atty., Eastern Dist. of New York, Brooklyn, N.Y., of counsel), for petitioners-appellees.

Lawrence S. Feld, New York City (Leonard R. Rosenblatt, Kostelanetz & Ritholz, New York City, of counsel), for respondent-appellant.

Before VAN GRAAFEILAND and PIERCE, Circuit Judges, and POLLACK, District Judge.

PER CURIAM:

Daniel Millman appeals from an order of the United States District Court for the Eastern District of New York (Weinstein, Chief Judge), dated April 4, 1985, which granted the government's petition to enforce an Internal Revenue Service (IRS) summons issued to appellant. On appeal, Millman contends: (1) that the IRS summons was issued for an improper purpose and that the district court erred in refusing to hold...

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