United States v. Troupe

This is an appeal by an intervenor-taxpayer from the district court’s order, 317 F.Supp. 416, directing compliance with an Internal Revenue summons issued under 26 U.S.C.A. § 7602. The summons was directed to William J. Troupe, an accountant, to produce accounting records and information relating to a corporate taxpayer, the B & C Meat Company, Inc. (hereinafter B & C Meat). The district court, over the government’s objection, allowed the intervention of Carl Civella, who is a shareholder and an employee of B & C Meat, 317 F.Supp. 414. Civella challenged the issuance of the summons on the…