United States of America and James M. Vighetti, Special Agent, Internal Revenue Service v. N. R. White, as Treasurer of Hiram Swank's Sons, Inc.

434 F.2d 1050, 1970 U.S. App. LEXIS 5913, 26 A.F.T.R.2d (RIA) 70

Opinion

OPINION OF THE COURT

PER CURIAM:

Before us is an appeal from an order directing that a summons under authority of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 7402(b) and 7604 (a) be enforced and respondent be directed to produce the items called for thereby. After careful consideration of the briefs and argument, we believe that this case is controlled by United States v. De Grosa, 405 F.2d 926 (3 Cir. 1969); United States v. Erdner, 422 F.2d 835 (3 Cir. 1970).

The judgment of the district court will be affirmed.