Court of Appeals for the Eleventh Circuit December 12, 1983, 82-5543, 82-5750 (United States of America and S. Lee Rabney, Revenue Officer of the Internal Revenue Service v. Theodore M. McAnlis)

HATCHETT, Circuit Judge:

In this case we determine whether the district court was correct in enforcing an Internal Revenue Service summons and holding the taxpayer in civil contempt. We affirm.

The appellant, Theodore M. McAnlis, appeals two orders issued by the United States District Court for the Southern District of Florida.