United States v. Mortimer Leslie Grant Alice M. Grant, United States of America v. John S. Carter

988 F.2d 123 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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, Plaintiff-Appellee, v. Mortimer Leslie GRANT; Alice M. Grant, Defendants-Appellants. UNITED STATES of America, Plaintiff-Appellee, v. John S. CARTER, Defendant-Appellant. Nos. 91-56344, 91-56464. United States Court of Appeals, Ninth Circuit. Submitted Nov. 17, 1992. * Decided Feb. 10, 1993. Appeal from the United State District Court for the Central District of California; Nos. CV-91-4456-JGD thru CV-91-4458-JGD, John G. Davies, District Judge, Presiding. C.D.Cal. AFFIRMED. Before CHOY, SNEED and SKOPIL, Circuit Judges. 1 MEMORANDUM ** 2 Defendants Mortimer Leslie Grant and Alice M. Grant ("the Grants") appeal the district court's order enforcing two Internal Revenue Service ("I.R.S.") summons requiring them to produce bookkeeping records, financial statements, and certain business documents. Defendant John S. Carter ("Carter") appeals the district court's order enforcing an I.R.S.…