United States v. Christiansen (356 F.2d 986, 1966)

United States Court of Appeals for the Third Circuit 1966-03-16

Citations

Full opinion text

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.