United States of America and Gerald T. Padar, Special Agent, Internal Revenue Service v. Helen v. Porter and Nickolaus Beligratis

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 disclosures would violate the taxpayer’s right against self-incrimination as set forth in Fisher v. United States, 425 U.S. 391, 96 S.Ct. 1569,48 L.Ed.2d 39 (1976). We…