United States v. Murphy

Present: HONORABLE STERRY R. WATERMAN, HONORABLE WALTER R. MANSFIELD, HONORABLE WILLIAM H. TIMBERS, Circuit Judges. John R. and Eileen Stanley appeal from an order of the United States District Court for Connecticut entered on December 11, 1978, by Chief Judge T. Emmet Clarie enforcing a summons issued to Arthur Andersen & Co. under § 7602 of the Internal Revenue Code of 1954 in favor of Francis V. Murphy, Special Agent of the Internal Revenue Service and the United States, with respect to the tax liability of the Stanleys.The summons seeks production of three sections of a two-page document (Ex. A) entitled ""Gasland, Inc., Outline for Meeting of May 2, 1975."" Andersen turned over Sect. I of the document but opposed turning over Sections II, III and IV on the ground they relate solely to Gasland, Inc., now called Good Hope Industries, Inc., of which Mr. Stanley is President and principal stockholder. Litigation with respect to a summons issued by the IRS in connection with its investigation of Good Hope has been transferred to the District of Massachusetts. However, Good Hope has not sought to intervene in this proceeding for the purpose of objecting to disclosure of Exhibit A.