UNITED STATES v. MUNICIPAL BOND & COLL. SERVICES

No. 86-1340.

810 F.2d 46 (1987)

UNITED STATES of America and Amy F. Zelnik, Special Agent, Internal Revenue Service, Appellees, v. MUNICIPAL BOND AND COLLECTION SERVICES, INC., Appellant.

United States Court of Appeals, Third Circuit.

Decided January 20, 1987.


Attorney(s) appearing for the Case

Howard Philip Newman, Langhorne, Pa., for appellant.

Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, James H. Love, Dept. of Justice, Tax Div., Washington, D.C., for appellees; Edward S.G. Dennis, Jr., U.S. Atty., of counsel.

Before ALDISERT, Chief Judge, and WEIS, Circuit Judge, and FISHER, District Judge.


Submitted Pursuant To Third Circuit Rule 12(6) December 2, 1986.

OPINION OF THE COURT

WEIS, Circuit Judge.

A corporation has appealed an order to produce its records in compliance with an IRS summons issued in connection with an investigation of the company's president. He is also the self-designated custodian of the company's books. The custodian is not named as an appellant on the notice of appeal; consequently...

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