McDermott v. John Baumgarth Co.

SCHNACKENBERG, Circuit Judge.

John Baumgarth Company, a corporation, herein referred to as the corporation, cross-appellant, contends that the district court erred in enforcing a sum*865mons requiring it to produce its books and records for the fiscal years ending February 28, 1951 and 1952, because John J. McDermott, Special Agent, Intelligence Division, Internal Revenue Service, Chicago, Illinois, cross-appellee, herein referred to as McDermott, was required to establish to the satisfaction of the district court “that there exists probable cause for him to believe that the Corporation was guilty…