Hair Industry, Ltd., Adorable Hair-Do Corp., Howard Tresses, Inc., George Rosen and Ruth Rosen v. United States

George Rosen and Ruth Rosen, Hair Industry, Ltd., a corporation wholly owned by George Rosen, Adorable Hair-Do Corp. and Howard Tresses, Inc., wholly owned subsidiaries of Hair Industry, appeal from an order of the United States District Court for the Southern District of New York, Dudley B. Bonsai, District Judge, enforcing an Internal Revenue Service subpoena for the books of the three corporations. We find no error and affirm the order of the District Court.

The single question presented by this appeal is whether the sole owner of a corporation can legally refuse to produce corporate…