United States v. Wozniak

JOHN W. PECK, Circuit Judge.

The facts in this case are not in dispute. Respondent-appellant, office manager and treasurer of W. D. Gale, Inc., was summoned to appear before a special agent of the Internal Revenue Service to give testimony and produce designated journals, ledgers, cancelled checks and invoices of the company for the years 1956 through 1960.

Respondent appeared before the designated Special Agent, but, prefacing a formal statement with the phrase, “Upon the advice of Counsel,” declined to produce any records. That statement pointed out that the summons (served September 10,…