Donaldson v. United States

We are here concerned with problems arising in connection with the issuance, and judicial enforcement of an internal revenue'summons directed to someone other than the individual taxpayer.

Kevin L. Donaldson, formerly known as Merton H. Sweet, apparently was once employed by, or was a performer for, Acme Circus Operating Co., Inc., dba Clyde Beatty-Cole Bros. Circus.1 Mr. Donaldson (sometimes .referred to herein as the “taxpayer”) is an individual whose income tax returns for the calendar years 1964-1967, inclusive, are under investigation by the Internal Revenue Service.

On September 12 and…