UNITED STATES v. GOLDMAN

No. 78-3121.

637 F.2d 664 (1980)

UNITED STATES of America and Joseph R. Rouleau, Special Agent of the Internal Revenue Service, Petitioners/Appellants, v. Gideon GOLDMAN, Certified Public Accountant, Respondent/Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 29, 1980.


Attorney(s) appearing for the Case

R. Bruce Johnson, Washington, D. C., for petitioners/appellants.

Barry L. Guterman, Hochman, Salkin & DeRoy, Beverly Hills, Cal., for respondent/appellee.

Before PREGERSON and NELSON, Circuit Judges, and TURRENTINE, District Judge.


NELSON, Circuit Judge:

This is an appeal from an order of the district court denying in part enforcement of an Internal Revenue summons.

Special Agent Joseph Rouleau sought certain records from accountant Gideon Goldman pertaining to Goldman's client taxpayer Haim Mizrahi. When Goldman refused to appear pursuant to an IRS summons, Rouleau filed a petition to enforce the summons. The district court issued a show cause...

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