James R. Coson v. United States of America

This is an appeal from a judgment of contempt of the grand jury upon the refusal of James R. Coson to produce corporate records in response to grand jury subpoena. We affirm.

The district court findings, which are supported by the record, establish all the facts necessary to support the conviction. The federal grand jury in Fresno, California, has been investigating possible criminal violation of the internal revenue laws by Co-son, Fresno Brass Works, Catalina Brass Company, Inc., and others. Coson was duly served with a valid subpoena describing the demanded records, more than two weeks before his scheduled appearance before the grand jury. He refused to produce the records, was cited into the District Court, persisted in his refusal, and was found in contempt.

Coson has been consistent in his refusal to produce the records of the corporations, now defunct, of which he was owner and managing agent. In United States v. Coson, 515 F.2d 906 (9th Cir. 1975), cert. denied, 423 U.S. 927 , 96 S.Ct. 272 , 46 L.Ed.2d 253 (1975), we held that Coson was entitled to witness fees upon the enforcement of a summons issued by the Internal Revenue Service for the same records which Coson is…