United States of America and Paul F. Hynes, Special Agent, Internal Revenue Service v. John F. Lyons, George H. Boynton, Intervenor

COFFIN, Circuit Judge.

This appeal by a doctor-taxpayer seeks return of records containing the names and addresses of his patients which were the object of an internal revenue summons addressed to one Lyons, who performed a computer billing service for the doctor. The taxpayer was under investigation for his tax years, 1964-1968. After an inconclusive visit by a Special Agent to Lyons, who sought, patient registration forms, I.B.M. cards, and a master file print out containing the names and addresses of some 675 patients of taxpayer, the Special Agent procured and served on Lyons a summons,…