In the Matter of United States of America v. Harry G. Silverstein

J. JOSEPH SMITH, Circuit Judge.

This is an appeal from an order of the District Court for the Southern District of New York, Harold R. Tyler, Jr., Judge, granting the motion of the United States pursuant to 26 U.S.C. §§ 7402(b) and 7604 for an order enforcing an Internal Revenue summons duly served upon the appellant. We have held such orders appealable. In re Albert Lindley Lee Memorial Hospital, 209 F.2d 122 (2 Cir., 1953), cert. denied Cincotta v. United States, 347 U.S. 960, 74 S.Ct. 709, 98 L.Ed. 1104. United States v. Thomas McDonald, 2 Cir., 1963, 313 F.2d 832. This summons directed…