Sauber, Director of Internal Revenue v. Whetstone

DUFFY, Circuit Judge.

Defendant (hereinafter called taxpayer), a resident of Chicago, Illinois, appeals from an order of the district court committing her for contempt for failure to appear before John T. Jarecki, the Collector of Internal Revenue for the First District of Illinois, 1 pursuant to summons issued by him, 2 requiring her to appear with all pertinent books of account and records and give testimony with respect to her income tax liability for the year 1944.

Taxpayer filed, an income tax return for the year 1944 and made partial payment of the tax due thereon, hut failed to pay the…