Alva C. Baird v. Laurence P. Koerner, Special Agent, Internal Revenue Service, Laurence P. Koerner, Special Agent, Internal Revenue Service, Cross-Appellant v. Alva C. Baird, Cross-Appellee

279 F.2d 623 95 A.L.R.2d 303 , 60-2 USTC P 9527 Alva C. BAIRD, Appellant, v. Laurence P. KOERNER, Special Agent, Internal Revenue Service, Appellee. Laurence P. KOERNER, Special Agent, Internal Revenue Service, Cross-Appellant, v. Alva C. BAIRD, Cross-Appellee. No. 16495. United States Court of Appeals Ninth Circuit. June 6, 1960, Rehearing Denied Aug. 1, 1960. Baird & Holley, Thomas A. Baird, B. H. Neblett, Albert J. Galen, Los Angeles, Cal., for appellant. Laughlin E. Waters, U.S. Atty., Edward R. McHale, Asst. U.S. Atty., Los Angeles, Cal., for appellee. Before STEPHENS, BARNES and JERTBERG, Circuit Judges. BARNES, Circuit Judge. 1 Appellee, as Special Agent of the United States Internal Revenue Service, sought by his petition the aid of the district court (28 U.S.C. 1340, 1345) to enforce a summons and compel testimony (26 U.S.C. 7402) at an inquiry as to the identity of a person who might be liable to pay an internal revenue tax (26 U.S.C. 7601-7605). He received such aid. The district court ordered appellant Alva C. Baird to answer a certain question. Baird refused to answer. 2 This is an appeal from a judgment of civil contempt and an order committing Baird to custody…