MacRAE v. RIDDELL

350 F.2d 291 Albert Gordon MacRAE and Sheila MacRae, Martin Melcher and Doris Day Melcher, Jerome B. Rosenthal and Ruth B. Rosenthal, Samuel P. Norton and Beatrice Norton, Appellants, v. Robert RIDDELL, District Director of Internal Revenue, etc., et al., Appellees. Nos. 19693-19695. No. 19699. United States Court of Appeals Ninth Circuit. July 20, 1965. Harland N. Green, Michael E. Schwartz, Rosenthal, Cook & Green, Cohen & Bricker, Kaplan, Livingston, Goodwin & Berkowitz, Samuel P. Norton, Beverly Hills, Cal., for appellants. Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harold C. Wilkenfeld, Jonathan S. Cohen, Harry Marselli, Attys., Dept. of Justice, Washington, D. C., Manuel L. Real, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Div., Los Angeles, Cal., for appellees. Before CHAMBERS and BROWNING, Circuit Judges, and TAVARES, District Judge. CHAMBERS, Circuit Judge: 1 May the tax court, for a case pending before it, permit the issuance of subpoenas duces tecum (with the body of the subpoena in blank) to be completed by counsel and then, after it finds out what text counsel has put in it, cancel the subpoena? 2 On the facts of this case, we…