United States of America and Richard C. Pfeiffer, Special Agent, Internal Revenue Service v. Berry L. Kessler, Secretary, Brittany Builders, Inc.

This is an appeal from an order of the District Court enforcing an Internal Revenue summons, Title 26 U.S.C. § 7602, requiring the respondent to produce certain books and records of an alleged Ohio corporation.

A brief review of the proceedings in the District Court is appropriate. The petition for enforcement of the summons was filed on September 27, 1971. On the same day an order was issued requiring the respondent to show cause why the summons should not be enforced. After various interim proceedings an order was entered on December 3, 1971, which provided in part:

“For these reasons, it is…