Court erred in holding corporation in contempt based on administrative subpoena to the corporation seeking business records of the shareholders, as the corporation had insufficient control over the records.
http://media.ca8.uscourts.gov/opndir/18/07/171845P.pdf
Since 2011. An occasional commonplacing of the U.S. Circuit Courts of Appeal.
Neither an authoritative statement of the law nor legal advice. Quick work.