United States of America and Albert Rodriguez, Jr. v. George W. Meeks, as President of St. George Company

ON REMAND FROM THE UNITED STATES SUPREME COURT

Before CLARK, Chief Judge, REAYLEY and WILLIAMS, Circuit Judges. PER CURIAM:

George W. Meeks was the president and one of two stockholders of the St. George Corporation. The corporation was under investigation by the Internal Revenue Service. On June 12, 1979, the district court ordered Meeks to appear before the IRS and to produce records of the corporation. In response, Meeks appeared in person before an IRS agent ten days later. At that time he indicated he had access to a great many corporate records, and he made inquiry concerning requesting…