Show Centerville Man Held In Contempt Loran D. West Porter owner of ABC Fence and Welding was held in contempt of court and fined by U. S. District Court Judge Aldon J. Anderson for refusing to comply with a summons issued by the Internal Revenue Service on him to produce certain business The court against Herbert representing IRS costs for enforcing the ON Herbert appeared before the Internal Revenue Service but refused to produce the records sought or testify concerning The IRS instituted enforcement proceedings against Herbert resulting on April in an order by the court to produce the On the of Herbert again appeared before the IRS and again refused to produce the Contempt proceedings were instituted against Herbert and on Hebert testified to the surprise of the court that he had not produced the records because they were whereupon the court refused to find respondent in contempt of its enforcement ON an evidentiary hearing was held before Judge Anderson to consider altering or amending the court's decision refusing to find Herbert in contempt of Evidence was produced at the hearing to show that Herbert in in possession of records when the summons was issued and Herbert moved to strike his testimony as to the nonexistence of the Judge Anderson then ruled that Herbert was in contempt of court and ordered him to pay the cost incurred by the government in the enforcement of the summons as determined by the A HEARING was held to determine the costs incurred by the IRS in enforcing the and Judge Anderson found the costs of IRS in enforcing the summons were for which judgment was entered against |