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United States v. Christiansen

decided: March 16, 1966.

UNITED STATES OF AMERICA AND WELLESLEY R. SLIFER, SPECIAL AGENT, INTERNAL REVENUE SERVICE
v.
CHRISTIAN CHRISTIANSEN, CHRISTY CORPORATION, MILLVILLE CORPORATION AND KING & PRINCE, INC. CHRISTIAN CHRISTIANSEN, APPELLANT.



Before HASTIE and SMITH, Circuit Judges, and KIRKPATRICK, District Judge.

Per Curiam:

This is an appeal from an order requiring the sole shareholder of a corporation to comply with demands of the Internal Revenue Service that he produce certain corporate books and records. The sole question is whether the order violates the shareholder's privilege against self-incrimination. We have recently examined this contention and rejected it in an essentially like case. Wright v. Detwiler, 3 Cir. 1965, 345 F.2d 1012.

The judgment will be affirmed.

19660316

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