United States v. Kendrick

TUTTLE, Circuit Judge.

This is an appeal by the United States and a special agent of the Internal Revenue Service from an order of the district court refusing to enforce summonses issued by the Internal Revenue Service for corporate records of Kendrick Cartage Company and United Construction Company for several of the years between 1965 and 1971. The Government requested that a summons be enforced as to all seven years with respect to both corporations. The trial court granted the Government’s petition as to Kendrick for 1965, as to both corporations for 1966, 1967 and 1968 and denied the…