United States of America and James G. Murphy, Special Agent, Internal Revenue Service v. Thomas B. Joseph

EDWARDS, Circuit Judge.

This is an appeal from an order entered by the United States District Court for the Eastern District of Michigan enforcing a summons issued against appellant, Thomas B. Joseph, an attorney, requiring him to produce certain corporate records belonging to a client and directing him to appear to give testimony pertaining to the tax liabilities of said client and his wife.

After several hearings before two different judges in the District Court, an order for enforcement of the summons was entered and an appeal was taken therefrom to this court. On said appeal this court…