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CHRISTIAN ECHOES NATIONAL MINISTRY, INC. v. UNITED STATES

No. 38-68.

404 F.2d 1066 (1968)

CHRISTIAN ECHOES NATIONAL MINISTRY, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Tenth Circuit.

December 30, 1968.

Attorney(s) appearing for the Case

LeRoy Blackstock, Tulsa, Okl. (Dwayne C. Pollard, Tulsa, Okl., on the brief), for plaintiff-appellee.

Gilbert E. Andrews, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Atty. Dept. of Justice, Lawrence A. McSoud, U. S. Atty., of counsel, on the brief), for defendant-appellant.

Before MARVIN JONES, Judge, United States Court of Claims, and BREITENSTEIN and HICKEY, Circuit Judges.

BREITENSTEIN, Circuit Judge.

Christian Echoes National Ministry, Inc., the taxpayer, brought suit to recover taxes paid pursuant to the Federal Insurance Contributions Act, 26 U.S.C. § 3111. The question is the validity of an order of the trial court, made under Rule 34, F.R.Civ.P., requiring the United States to produce certain documents. This court permitted an appeal under 28 U.S.C. § 1292(b).

Section 501(a) and (c) (3) of the Internal Revenue...

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