United States v. Popkin

623 F.2d 108 80-2 USTC P 9564 UNITED STATES of America and Jerry W. Baker, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Richard POPKIN, President of Popkin, Sharmin & Greenberg, Inc., Respondent-Appellant. No. 78-2760. United States Court of Appeals, Ninth Circuit. July 11, 1980. Harvey D. Tack, Hochman, Salkin & DeRoy, Beverly Hills, Cal., for respondent-appellant. Robert E. Lindsay, Washington, D. C., argued for petitioners-appellees; Francis J. Gould, Charles E. Brookhart, Dept. of Justice, Washington, D. C., on brief. On Appeal from the United States District Court for the Central District of California. Before MERRILL and ALARCON, Circuit Judges, and TEMPLAR, * District Judge. PER CURIAM: 1 The Internal Revenue Service seeks enforcement of a summons issued to appellant in his capacity as president of a law corporation. Appellant challenged the summons in the court below, contending that it was sought solely for the purpose of investigating criminal liability, that the information sought was already in the possession of the IRS, and that the summons violated appellant's fifth amendment rights. The district court enforced the summons without…