United States v. G & G Advertising Co.

LAY, Chief Judge.

Will Grisham, president of G & G Advertising Company, appeals from an order of the district court, the Honorable William L. Hungate, enforcing an Internal Revenue Service summons issued under 26 U.S.C. § 7602 (1982). 592 F.Supp. 1278 (D.C.Mo. 1984). We affirm the enforcement of the summons.

In 1981 G & G Advertising Company’s charter lapsed; Grisham thereafter operated it as a sole proprietorship. In 1982 the IRS began an investigation of G & G Advertising Company and Pier 1 Imports, another corporation in which Grisham was involved. On the morning of November 22, 1982, two…