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UNITED STATES v. ANTONIO J. SANCETTA, M.D., P.C.

No. 327, Dockets 85-6107, 85-6179.

788 F.2d 67 (1986)

UNITED STATES of America, and Guy Tomasicchio, Special Agent, Internal Revenue Service, Plaintiffs-Appellants, Cross-Appellees, v. ANTONIO J. SANCETTA, M.D., P.C., Defendant-Appellee, Cross-Appellant, Dr. Antonio J. Sancetta, Defendant-Appellee, Cross-Appellant.

United States Court of Appeals, Second Circuit.

Decided April 10, 1986.

Attorney(s) appearing for the Case

Gary D. Gray, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Raymond J. Dearie, U.S. Atty., Michael L. Paup, William A. Whitledge, Attys. Tax Div., Dept. of Justice, Washington, D.C., of counsel), for plaintiffs-appellants, cross-appellees.

Michael Q. Carey, New York City (Carey & Deinoff, New York City, of counsel), for defendant-appellee, cross-appellant.

Before MESKILL, CARDAMONE, and WINTER, Circuit Judges.

CARDAMONE, Circuit Judge:

The government appeals from an order in a tax enforcement proceeding under 26 U.S.C. § 7402(b) (1982), initiated when a sole shareholder corporate taxpayer and its taxpayer owner contested a summons pursuant to 26 U.S.C. § 7602 (1982) issued against the corporation to obtain corporate records. The corporate taxpayer has cross-appealed. One question raised is whether the district court may designate a person to search the corporate...

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