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BAIRD v. KOERNER

No. 16495.

279 F.2d 623 (1960)

Alva C. BAIRD, Appellant, v. Laurence P. KOERNER, Special Agent, Internal Revenue Service, Appellee. Laurence P. KOERNER, Special Agent, Internal Revenue Service, Cross-Appellant, v. Alva C. BAIRD, Cross-Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied August 1, 1960.

Attorney(s) appearing for the Case

Baird & Holley, Thomas A. Baird, B. H. Neblett, Albert J. Galen, Los Angeles, Cal., for appellant.

Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before STEPHENS, BARNES and JERTBERG, Circuit Judges.

BARNES, Circuit Judge.

Appellee, as Special Agent of the United States Internal Revenue Service, sought by his petition the aid of the district court (28 U.S.C. §§ 1340, 1345) to enforce a summons and compel testimony (26 U.S.C. § 7402) at an inquiry as to the identity of a person who might be liable to pay an internal revenue tax (26 U.S.C. §§ 7601-7605). He received such aid. The district court ordered appellant Alva C. Baird to answer a...

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