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U. S. ALUMINUM SIDING CORPORATION v. ESHLEMAN

Nos. 57 C 2161, 58 C 1243, 58 C 1244.

170 F.Supp. 12 (1958)

U. S. ALUMINUM SIDING CORPORATION, an Illinois corporation, Plaintiff, v. N. B. ESHLEMAN, Regional Commissioner of Internal Revenue, his Agents, Employees, and Subordinates, Defendants. In the Matter of the Application for Enforcement of a Summons Issued by the Commissioner of Internal Revenue to ATLAS CONSTRUCTION COMPANY, Inc. In the Matter of the Application for Enforcement of a Summons Issued by the Commissioner of Internal Revenue to U. S. ALUMINUM SIDING CORPORATION.

United States District Court N. D. Illinois, E. D.

December 12, 1958.

Attorney(s) appearing for the Case

Cohen, Cohen & Fiffer, Chicago, Ill., for plaintiff.

Robert Tieken, U. S. Atty., Chicago, Ill., for defendants.

SULLIVAN, Chief Judge.

These cases involve the refusal of taxpayers to respond to a subpoena issued by the Commissioner of Internal Revenue for the production of books and records.

The first question presented is: When the books and records of a taxpayer have once been examined by agents of the Treasury Department, what procedure is sufficient to require the taxpayers to present the books for reexamination (assuming...

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