Goldfine v. Pastore, 5439.
| Decision Date | 08 December 1958 |
| Docket Number | No. 5439.,5439. |
| Citation | 261 F.2d 519 |
| Parties | Bernard GOLDFINE et al., Appellants, v. Fred G. PASTORE, Group Supervisor, Intelligence Division, Internal Revenue Service, Appellee. |
| Court | U.S. Court of Appeals — First Circuit |
Burton L. Williams, Boston, Mass., James R. McGowan, Providence, R. I., and James W. Kelleher, Boston, Mass., on motion and memorandum of appellants.
Anthony Julian, U. S. Atty., and Andrew A. Caffrey and George H. Lewald, Asst. U. S. Attys., Boston, Mass., on memorandum of appellee.
Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.
Appellants have filed a notice of appeal from an "interim order" by the United States District Court for the District of Massachusetts directing them to turn over certain records to the Internal Revenue Service to assist the government in making an audit of the tax liabilities of certain corporations whose records are in the control of Bernard Goldfine or Mildred Paperman.
The proceeding before the district court was initiated by the filing on behalf of the Internal Revenue Service of a petition for enforcement of an internal revenue summons, pursuant to the provisions of §§ 7402(b) and 7604 of the Internal Revenue Code of 1954, 26 U.S. C.A. §§ 7402(b), 7604. See Brody v. United States, 1 Cir., 1957, 243 F.2d 378, certiorari denied, 1957, 354 U.S. 923, 77 S.Ct. 1384, 1 L.Ed.2d 1438.
The district court at the initial stages of the proceeding elected not to issue a turn-over direction in the breadth requested by the government. Instead it chose to exclude from its order the records relating to all tax years with respect to which there were any contentions made by the respondents that the taxing authorities had already completed an audit (the documents in question had been in their previous possession) whether or not the United States at this time admitted that such a prior audit had been made. The district court also chose to exclude from its enforcement order the records relating to any tax year with respect to which respondents had made the contention that the statute of limitations would apply (unless fraud were found). In addition, it is to be noted that although the petition for enforcement of the internal revenue summons broadly requested an order for the turn-over of "stock certificate book" and other unspecified documents of each corporation, the district court elected to strike out these requests from the order which it entered.
The district court...
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Application of Colton
...We held that it was in International Commodities Corp. v. Internal Revenue Service, 2 Cir., 1955, 224 F.2d 882. Cf. Goldfine v. Pastore, 1 Cir., 1958, 261 F.2d 519. Also in In re National Public Utility Investing Corp., 2 Cir., 1935, 79 F.2d 302; United States v. United Distillers Products ......
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United States v. Salter
...statutorily required. We have assumed, without deciding, in similar circumstances that there would be such a question. Goldfine v. Pastore, 1 Cir., 1958, 261 F.2d 519, 521. On further consideration we believe there is not. Pre-trial disclosure may indeed involve an ultimate question of law ......
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Goldfine v. United States
...other unspecified documents of each corporation. An appeal was attempted by the appellants from this interim order. In Goldfine v. Pastore, 1 Cir., 1958, 261 F.2d 519, we denied an application by the appellants for a stay of the district court's interim order pending appeal because we thoug......
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