U.S. Court of Appeals for the Third Circuit, 1966

United States v. Christiansen

United States v. Christiansen
U.S. Court of Appeals for the Third Circuit · Decided March 16, 1966
356 F.2d 986 (Federal Reporter, Second Series)

Counsel

Herbert L. Zuckerman, Newark, N. J., for appellant., Burton Berkley, U. S. Department of Justice, Tax Division, Washington, D. C. (C. Moxley Featherston, Acting Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attorneys, Department of Justice, Washington, D. C., David M. Satz, Jr., U. S. Atty., Kenneth P. Zauber, Asst. U. S. Atty., on the brief), for appellees.

United States v. Christiansen

Cases that cite this one

3 later published cases cite this decision.

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Opinion of the Court

PER CURIAM:

This is an appeal from an order requiring the sole shareholder of a corporation to comply with demands of the Internal Revenue Service that he produce certain corporate books and records. The sole question is whether the order violates the shareholder’s privilege against self-incrimination. We have recently examined this contention and rejected it in an essentially like case. Wright v. Detwiler, 3 Cir. 1965, 345 F.2d 1012.

The judgment will be affirmed.

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