UNITED STATES v. LANG

Nos. 85-1699(L), 85-1700.

792 F.2d 1235 (1986)

UNITED STATES of America and Revenue Officer Elizabeth C. Camp, Appellees, v. Richard LANG, Appellant. UNITED STATES of America and Revenue Officer Elizabeth C. Camp, Appellees, v. Richard LANG, President, KAL, Inc., and KAL Inc., Appellants.

United States Court of Appeals, Fourth Circuit.

Decided June 4, 1986.


Attorney(s) appearing for the Case

David S. Rudolf and Thomas Maher, Beskind and Rudolf, Durham, N.C., for appellant.

Rudolph A. Renfer, U.S. Atty., Raleigh, N.C., for appellees.

Before RUSSELL and CHAPMAN, Circuit Judges, and SWYGERT, Senior Circuit Judge of the United States Court of Appeals for the Seventh Circuit, sitting by designation.


SWYGERT, Senior Circuit Judge.

Taxpayer Richard Lang appeals from a June 13, 1985 order of the United States District Court for the Eastern District of North Carolina, partially enforcing two Internal Revenue Service ("IRS") summonses. Lang requests that this court deny enforcement of the summons served on him in his representative capacity as president of a small, closely-held corporation. He argues that his fifth amendment right protects him from producing the corporation...

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