Matter of Civil Rights Congress

• Decision Date: 28 June 1954
• Citation: 124 F. Supp. 68
• Parties: Matter of the Tax Liability of CIVIL RIGHTS CONGRESS for the years 1950, 1951 and 1952, William L. Patterson, Respondent.
• Court: U.S. District Court — Southern District of New York

124 F. Supp. 68

Matter of the Tax Liability of CIVIL RIGHTS CONGRESS for the years 1950, 1951 and 1952, William L. Patterson, Respondent.

United States District Court S. D. New York.

June 28, 1954.

Reuben Terris, New York City, for respondent.

J. Edward Lumbard, U. S. Atty., New York City, Whitney North Seymour, Jr., Asst. U. S. Atty., New York City, of counsel, for the United States.

McGOHEY, District Judge.

This matter came on to be heard on Judge Ryan's order which directed the respondent to show cause why he should not be adjudged in contempt by reason of his failure to comply with the Judge's order of June 2, 1954, and why he should not be committed until he does comply.

The respondent moved on his verified petition, at the same time, to set aside Judge Ryan's order of June 2.

The respondent was present at the argument of the motions and was represented by private counsel who argued in his behalf. There was neither offer of evidence nor request that the Court take it. Both sides relied on the sworn statements contained in their moving papers. From these the Court finds:

1. The respondent William L. Patterson is Executive Secretary of Civil Rights Congress.

2. The Civil Rights Congress' federal income tax returns for the years 1950, 1951 and 1952 are presently being examined by the Bureau of Internal Revenue. In connection therewith, the respondent was subpoenaed on May 12, 1954 to produce certain books and records of the Congress which contain the stubs of receipts for contributions of money. These documents are necessary and material to the inquiry. The respondent did not move to quash the subpoena. He appeared pursuant to it, but did not produce the documents.

3. Thereafter, Judge Ryan, upon application of Special Agent Leonard Schutzman, made an order pursuant to T. 26 U.S.C.A. § 3633 directing the respondent to comply with the aforesaid subpoena, by producing the demanded books, etc. at 10 a.m. on June 4, 1954 at 253 Broadway, New York, N. Y., the office of the Special Agent. The respondent did not move to set aside Judge Ryan's order.

4. The respondent, accompanied by his counsel, appeared at the aforesaid office at 10 a.m. on June 4, 1954, but he did not produce the documents as directed. On the contrary, he then asserted that he would not produce the documents because he considered the direction to be an "illegal proceeding" and in excess of the Government's powers; and further that the documents were not necessary to the inquiry. He...