United States v. John R. Morris, Individually and as General Managing Partner of High Tech Investments

891 F.2d 296 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Petitioner-Appellee, v. John R. MORRIS, individually and as general managing partner of High Tech Investments, Respondent-Appellant. No. 88-4108. United States Court of Appeals, Ninth Circuit. Submitted Oct. 23, 1989. * Decided Dec. 1, 1989. Before ALARCON, O'SCANNLAIN, and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 John R. Morris appeals from the district court's order partially enforcing the Internal Revenue Service's summons against him. He also appeals from the district court's order denying him attorney's fees. We affirm. I. FACTS 3 Morris is the general managing partner of High Tech Investments. Revenue Agent Marilyn J. Brannam is conducting an investigation of High Tech. On May 13, 1985, Brannam issued a summons to Morris, requiring him to appear before the Internal Revenue Service and to produce certain items concerning the years 1983 and 1984. On April 24, 1986, Brannam issued a…