United States v. Millstone Enterprises, Inc.

OPINION OF THE COURT

GIBBONS, Chief Judge:

The United States and James L. Sherlock, a Special Agent of the Internal Revenue Service appeal from an order of the district court denying their motion to hold Millstone Enterprises, Inc., R & R Trucking and Transportation, Inc., Vee’s Book Bo-tique, Inc., Truckers Training and Transfer, Inc., Businessman’s Management and Consulting Company, Inc., and Boulevard Bookstore, Inc., corporations controlled by William Robert Birdseye, in contempt for disobeying a court order enforcing an In*22ternal Revenue Service summons issued pursuant to 26 U.S.C. §§…