Wright v. Detwiler, 15132.
| Citation | 345 F.2d 1012 |
| Decision Date | 27 May 1965 |
| Docket Number | No. 15132.,15132. |
| Parties | John P. WRIGHT, Special Agent, Internal Revenue Service, v. C. Galen DETWILER, as Secretary of New Enterprise Stone and Lime Company, Inc., Appellant. |
| Court | United States Courts of Appeals. United States Court of Appeals (3rd Circuit) |
Michael vonMoschzisker and Wolf, Block, Schorr & Solis-Cohen, Philadelphia, Pa., for appellant.
Burton Berkley, Tax Division, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attorneys, Department of Justice, Washington, D. C., Gustave Diamond, U. S. Atty., James P. McKenna, Jr., Asst. U. S. Atty., on the brief), for appellee.
Before McLAUGHLIN, STALEY and SMITH, Circuit Judges.
The opinion of Judge Willson in the district court, 241 F.Supp. 753 is without error and properly disposes of the Internal Revenue Service subpoena involved.
The order of the district court will be affirmed.
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...stockholder, the courts have declined to hold that the corporate records and books were held in a personal capacity. Wright v. Detwiler, 345 F.2d 1012 (3rd Cir., 1965); Hair Industry, Inc. v. United States, 340 F.2d 510, 511 (2nd Cir., 1965), cert. den. 381 U.S. 950, 85 S.Ct. 1804, 14 L.Ed.......
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...To date, no court has accepted this argument even when the corporation had only a single stockholder. See, e. g., Wright v. Detwiler, 345 F.2d 1012 (3 Cir. 1965); Hair Industry, Ltd. v. United States, 340 F.2d 510 (2 Cir. 1965), cert. den., 381 U.S. 950, 85 S.Ct. 1804, 14 L.Ed. 2d 724 (1965......
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...the corporations are family-owned, are inapplicable to the present case. Wright v. Detwiler, 241 F.Supp. 753 (W.D.Penn. 1964), aff'd 345 F.2d 1012. Curcio v. United States, 354 U.S. 118, 77 S.Ct. 1145, 1 L.Ed.2d 1225 (1957), involves the privilege against self-incrimination of the custodian......
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United States v. DeGrosa
...Re Magnus et al., 311 F.2d 12, 16 (2nd Cir., 1962). 5 If Wright v. Detwiler, 241 F.Supp. 753 (W.D.Pa., 1964), aff'd per curiam, 345 F.2d 1012 (3rd Cir., 1965) is read as permitting the use of a § 7602 summons in aid of an investigation solely criminal, its continuing vitality is in question......