United States of America and Russell K. Ward, Special Agent, Internal Revenue Service, Cross-Appellees v. Harvey J. Osborn, Cross-Appellant, Ben Johnson, Sam Linder and National Inventory Control Systems, Intervenors-Appellees, Cross-Appellants

561 F.2d 1334 77-2 USTC P 9733 United States of America and Russell K. Ward, Special Agent, Internal Revenue Service, Petitioners-Appellants, Cross-Appellees v. Harvey J. Osborn, Respondent-Appellee Cross-Appellant, Ben Johnson, Sam Linder and National Inventory Control Systems, Intervenors-Appellees, Cross-Appellants. Nos. 76-1705, 76-1764. United States Court of Appeals Ninth Circuit September 30, 1977. Sidney I. Lezak, U. S. Atty., Portland, Or., M. Carr Ferguson, Asst. Atty. Gen., Tax Division, Dept. of Justice, Appellate Section, Washington, D. C., for petitioners- appellants cross-appellees. Norman Sepenuk, Portland, Or., Clyde R. Maxwell, Newport Beach, Cal., for repondent-appellee cross-appellant. Appeal from the United States District Court for the District of Oregon. Before HUFSTEDLER and TRASK, Circuit Judges, and SWEIGERT * District Judge. SWEIGERT, District Judge In this case the United States and Russell K. Ward, an Internal Revenue Service (IRS) Special Agent, petitioners below, appeal from portions of a district court order denying, upon Fifth Amendment grounds, enforcement of three IRS administrative summonses served on one Harvey J. Osborn, respondent below, an…