United States of America and Robert R. Handley, Special Agent of the Internal Revenue Service v. Vetco Inc., Formerly Vetco Offshore Industries and Subsidiaries Ronald G. Cullis, Financial Vice President And/or Larry R. Langdon, Secretary, United States of America and Robert R. Handley, Special Agent of the Internal Revenue Service v. Deloitte Haskins & Sells, Certified Public Accountants
Opinion
Opinion
691 F.2d 1281 81-1 USTC P 9428 UNITED STATES of America and Robert R. Handley, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. VETCO INC., formerly Vetco Offshore Industries and Subsidiaries; Ronald G. Cullis, Financial Vice President and/or Larry R. Langdon, Secretary, Respondents-Appellants. UNITED STATES of America and Robert R. Handley, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. DELOITTE HASKINS & SELLS, Certified Public Accountants, Respondent-Appellant. Nos. 79-3756 to 79-3758, 79-3786, 80-5276 and 80-5327. United States Court of Appeals, Ninth Circuit. Argued and Submitted Sept. 17, 1980. Decided May 11, 1981. Rehearing and Rehearing En Banc Denied July 17, 1981. As Amended Oct. 22, 1981. Craig B. Jorgensen, Kindel & Anderson, Alfred I. Rothman, Loeb & Loeb, Los Angeles, Cal., for respondents-appellants. Libero Marinelli, Jr., Tax Div., Washington, D.C., argued for petitioners-appellees; M. Carr Ferguson, Asst. Atty. Gen., Washington, D.C., on brief. Appeal from the United States District Court for the Central District of California. Before SKOPIL and NELSON, Circuit Judges, and EAST, * District Judge.…