United States v. Ford

650 F.2d 1141 81-2 USTC P 9572 UNITED STATES of America, and Dennis P. McCarthy, Special Agent Internal Revenue Service, Petitioners-Appellees, v. James F. FORD, Respondent, Midwest Growers Cooperative, James Cardwell, Marvin Martin, Coast Express, Inc., West Coast Systems and Interstate Carriers, Inc., Movants-for Intervention-Appellants. No. 79-3194. United States Court of Appeals, Ninth Circuit. Argued Feb. 10, 1981. Submitted March 3, 1981. Decided July 17, 1981. 1 Edward O. C. Ord, San Francisco, Cal., for movants-for-intervention-appellants. 2 James F. Miller, Washington, D. C., argued, for petitioners-appellees; Gilbert E. Andrews, James F. Miller, Charles E. Brookhart, Washington, D. C., on brief. 3 Appeal from the United States District Court for the District of Nevada. 4 Before SNEED and ANDERSON, Circuit Judges, and TASHIMA, * District Judge. 5 TASHIMA, District Judge. 6 Appellants (collectively referred to as "Midwest Growers" or "appellants") have appealed from the district court's denial of their motion to intervene in a third-party Internal Revenue Service ("IRS") summons enforcement proceeding. The IRS issued the summons to James Ford, requiring him to produce…