Court of Appeals for the Third Circuit December 23, 1963, 14516_1 (United States of America and Ernest J. Tiberino, Jr., Special Agent, Internal Revenue Service v. Max Powell and William Penn Laundry, Inc.)

HASTIE, Circuit Judge.

The United States and a special agent of the Internal Revenue Service brought

*915

this action in the district court, as authorized by section 7604(b) of the 1954 Internal Revenue Code, to compel a corporate taxpayer, William Penn Laundry, Inc.