United States of America and John H. Kerdus, Special Agent of the Internal Revenue Service v. Charles Luther and the Bible Institute of the Air, Inc., United States of America and John H. Kerdus, Special Agent of the Internal Revenue Service v. Charles Luther and the Bible Institute of the Air, Inc., C.W. Burpo, Applicant for Intervention-Appellant

481 F.2d 429 73-2 USTC P 9570 UNITED STATES of America and John H. Kerdus, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Charles LUTHER and the Bible Institute of the Air, Inc., Defendants-Appellants. UNITED STATES of America and John H. Kerdus, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Charles LUTHER and The Bible Institute of the Air, Inc., Defendants, C.W. Burpo, Applicant for Intervention-Appellant. Nos. 71-2326 and 71-2327. United States Court of Appeals, Ninth Circuit. July 6, 1973. Charles W. Luther (argued), Luther & Luther, Sacramento, Cal., for defendants-appellants. Stephen G. Fuerth (argued), App. Sec., Tax Div., Johnnie M. Walters, Asst. Atty. Gen., Fred B. Ugast, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., D. Dwayne Keyes, U.S. Atty., Bruce Babcock, Jr., Asst. U.S. Atty., Sacramento, Cal., Gilbert E. Andrews, Chief, App. Sec., Meyer Rothwacks, John P. Burke, Joseph H. Reiter, Tax Div., Dept. of Justice, Washington, D.C., for petitioners-appellees. Before MERRILL, KOELSCH, and CARTER, Circuit Judges. OPINION JAMES M. CARTER, Circuit Judge: 1 These appeals result from the issuance…