Bernard G. McGarry v. William E. Riley, Special Agent, Intelligence Division, Internal Revenue Service

OPINION OF THE COURT.

COFFIN, Circuit Judge.

This appeal raises the question whether attorneys, claiming that a court order enforcing summonses for the production of client’s records issued pursuant to 26 U.S.C. § 7602 is ambiguous and serves a non-statutory purpose, can properly resort to self help and remove such records before completion of the examination. We hold they cannot.

The prior judicial history of the tax investigation forming the subject matter of this case is already lengthy, tortuous, and bellicose. 1 The district court in its opinion dated January 6, 1966 ably set forth both…