United States Court of Appeals, Ninth Circuit

891 F.2d 1407 65 A.F.T.R.2d 90 -424, 90-1 USTC P 50,039 In the Matter of the Tax Liabilities of John Does, Participants in Investment Plans Promoted by Henry Kersting During the Calendar Years 1984, 1985, and 1986. UNITED STATES of America, Petitioner-Appellee, v. Henry KERSTING, Respondent-Appellant. UNITED STATES of America, Petitioner-Appellee, v. Henry KERSTING, Respondent-Appellant, Richard Hongsermeier; Fidela Hongsermeier; Hoyt W. Young; Barbara D. Young; Robert L. Dufresne; Carolyn S. Dufresne; Jerry A. Dixon; Patricia Dixon; Ralph J. Rina; Terry D. Owens; Gloria K. Owens, Applicants in intervention-Appellants. Nos. 88-1738, 88-15549 and 88-15565. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 2, 1989. Decided Dec. 13, 1989. Page 1408 L.T. Bradt, Houston, Tex., for respondent-appellant. Joe Alfred Izen, Jr., Bellaire, Tex., for applicants-in-intervention-appellants. William A. Whitledge, Dept. of Justice, Washington, D.C., for petitioner-appellee. Appeal from the United States District Court for the District of Hawaii. Before SNEED, KOZINSKI and THOMPSON, Circuit Judges. SNEED, Circuit Judge: 1 The IRS issued a John Doe summons 1 requiring Henry…