Howfield, Inc. v. United States of America, William H. Ahmanson, as President of Howfield, Inc., Etc. v. United States of America

These appeals arise from the dismissal without prejudice of an action brought by Howfield, Inc., a California corporation (formerly Galaxy, Inc.), for the suppression of evidence (No. 22,609), and from the dismissal for lack of jurisdiction of a counterclaim filed by Howfield and its president, William H. Ahmanson, in proceedings against them for the enforcement of four Internal Revenue summonses calling for the production of corporate records. (No. 22,602).

There are two questions before us. (1) In No. 22,609, is the order of the district court dismissing the action of How-field for the suppression of evidence, without deciding the merits of the complaint, a final appealable order? (2) In No, 22,602, did the appellants, in proceedings to enforce Internal Revenue summonses calling for corporate records, have an adequate remedy at law by opposing enforcement, with the result that the district court correctly dismissed their counterclaim for injunctive relief, and for the convening of a three judge district court to declare 26 U.S.C. § 7602 unconstitutional ?

These cases arise as a result of a nationwide criminal investigation conducted by the Intelligence Division of the Internal…