UNITED STATES v. PORTER

No. 83-1278.

711 F.2d 1397 (1983)

UNITED STATES of America and Gerald T. Padar, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Helen V. PORTER and Nickolaus Beligratis, Respondents-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided July 6, 1983.


Attorney(s) appearing for the Case

Robert G. Nath, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D.C., for petitioners-appellees.

Lewis M. Porter, Jr., Boodell, Sears, Sugure, Giambalvo & Crowley, Chicago, Ill., for respondents-appellants.

Before WOOD, ESCHBACH and COFFEY, Circuit Judges.


HARLINGTON WOOD, Jr., Circuit Judge.

Respondents-Appellants taxpayer, a sole proprietor, and his attorney appeal from the district court's order, 557 F.Supp. 703, commanding their compliance with three Internal Revenue Service summonses requiring production of the taxpayer's business records, including cancelled checks, bank deposit slips, various ledgers and journals and payroll and sales tax records, arguing that such forced...

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