U.S. Court of Appeals for the Third Circuit, 1970

United States of America and James M. Vighetti, Special Agent, Internal Revenue Service v. N. R. White, as Treasurer of Hiram Swank's Sons, Inc.

United States of America and James M. Vighetti, Special Agent, Internal Revenue Service v. N. R. White, as Treasurer of Hiram Swank's Sons, Inc.
U.S. Court of Appeals for the Third Circuit · Decided December 17, 1970 · Aldisert, Adams, Rosenn
434 F.2d 1050; 1970 U.S. App. LEXIS 5913; 26 A.F.T.R.2d (RIA) 70 (Federal Reporter, Second Series)

United States of America and James M. Vighetti, Special Agent, Internal Revenue Service v. N. R. White, as Treasurer of Hiram Swank's Sons, Inc.

Opinion

OPINION OF THE COURT

PER CURIAM:

Before us is an appeal from an order directing that a summons under authority 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.

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