United States v. Irene Schoenheinz

548 F.2d 1389 77-1 USTC P 9292 , 1 Fed. R. Evid. Serv. 820 UNITED STATES of America and Russell K. Ward, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Irene SCHOENHEINZ, Respondent-Appellant, Ben Johnson, Sam Linder and National Inventory Control Systems, Intervenors-Appellants. No. 76-2016. United States Court of Appeals, Ninth Circuit. March 1, 1977. Clyde R. Maxwell, Newport Beach, Cal., Norman Sepenuk, Portland, Or., for appellants. Sidney I. Lezak, U. S. Atty., Portland, Or., Gilbert E. Andrews, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for petitioners-appellees. Appeal from the United States District Court, District of Oregon. Before HUFSTEDLER and TRASK, Circuit Judges, and SWEIGERT, * District Judge. OPINION PER CURIAM: 1 Appellant appeals from an order of the district court enforcing an Internal Revenue Service ("IRS") summons directing the appellant to testify and to produce documents relating to taxpayers Johnson, Linder, and National Inventory Control Systems, a corporation. (Reisman v. Caplin, 375 U.S. 440 , 84 S.Ct. 508 , 11 L.Ed.2d 459 (1964); United States v. Church of Scientology of California, 520 F.2d 818 (9th Cir. 1975).)…