[Download] "United States v. B & D Vending" by United States Courts of Appeals for the Sixth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: United States v. B & D Vending
- Author : United States Courts of Appeals for the Sixth Circuit
- Release Date : January 25, 2004
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
Defendants-Appellants B & D Vending, Inc. ("B & D") and James Clay Boyd ("Boyd") appeal the district courts enforcement of an Internal Revenue Service ("IRS") administrative summons for B & Ds corporate records during the period of November 1, 1998 through December 31, 1999. On appeal, defendants argue that (1) the actions of a magistrate judge were invalid and void because of a delayed formal order of referral by the district court, and (2) the documents of a corporation that are generated after its administrative dissolution become personal documents, permitting Boyd to assert a Fifth Amendment privilege against their disclosure. For the reasons set forth below, we AFFIRM the district courts judgment and remand for further proceedings consistent with this opinion.