434 F2d 1050 United States v. N R White

434 F.2d 1050

71-1 USTC P 9122

UNITED STATES of America and James M. Vighetti, Special
Agent, Internal Revenue Service
N. R. WHITE, as Treasurer of Hiram Swank's Sons, Inc., Appellant.

No. 18822.

United States Court of Appeals, Third Circuit.

Argued Dec. 8, 1970.
Decided Dec. 17, 1970.

Appeal from the United States District Court for the Western District of Pennsylvania; Edward Dumbauld, Judge.

Leonard Boreman, Baskin, Boreman, Sachs, gondelman & Craig, Pittsburgh, Pa. (Charles E. Wittlin, Gerald S. Lesher, Pittsburgh. Pa., on the brief), for appellant.

Joseph H. Reither, Department of Justice-- Tax Division, Washington, D.C. (Johnnie M. Walters, Asst, Atty. Gen., Lee A. Jackson, Joseph M. Howard, John M. Brant, Attys., Deparment of Justice, Washington, D.C., Richard L. Thornburgh, U.S. Atty., on the brief), for appellee.

Before ALDISERT, ADAMS and ROSENN, Circuit Judges.



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Before us is an appeal from an order directing that a summons under authorlity of the Internal Revenue Code of 1954, 26 U.S.C.A. 7402(b) and 7604(a) be enforced and respondent be directed to produce the items called for thereby. After careful consideration of the briefs and argument, we believe that this case is controlled by United States v. De Grosa, 405 F.2d 926 (3 Cir. 1969); United States v. Erdner, 422 F.2d 835 (3 Cir. 1970).


The judgment of the district court will be affirmed.