United States v. Blackman

72 F.3d 1418 77 A.F.T.R.2d 96 -313, 64 USLW 2449 , 96-1 USTC P 50,018 , 96 Cal. Daily Op. Serv. 18 , 96 Daily Journal D.A.R. 20 UNITED STATES of America; Cheryl J. Butcher, IRS Revenue Agent, Petitioners-Appellees, v. Marc D. BLACKMAN, personally and in his representative capacity as a partner of Rasom, Blackman & Weil, formerly known as Ransom, Blackman & Simson, Respondent-Appellant. No. 94-35990. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 13, 1995. Decided Dec. 29, 1995. David B. Markowitz and Robert D. Bulkley, Jr., Markowitz, Herbold, Glade & Mehlhaf, and Robert H. Hoevet, Hoevet & Snyder, Portland, Oregon, for respondent-appellant. Charles E. Brookhart and Gary R. Allen, United States Department of Justice, Washington, D.C., for petitioners-appellees. Appeal from the United States District Court for the District of Oregon. Before: BROWNING, RYMER and T.G. NELSON, Circuit Judges. T.G. NELSON, Circuit Judge: 1 Attorney Mark Blackman, personally and in his capacity as partner in the law firm of Ransom, Blackman & Weil, appeals the district court's order granting the petition of the Internal Revenue Service ("IRS") to enforce a…