Court of Appeals for the Second Circuit August 18, 1975, 1305, Docket 75-6041 (United States of America and Donald M. Cerra, Special Agent of the Internal Revenue Service v. John L. Beattie, Jr.)

FRIENDLY, Circuit Judge:

This is an appeal by John L. Beattie,, Jr. (sometimes hereafter the taxpayer) from an order of the United States District Court for the Western District of New York pursuant to 26 U.S.C. § 7402(b) and § 7604(a), enforcing an Internal Revenue Service summons issued under 26 U.S.C. § 7602 despite Beattie’s claim of self-incrimination.