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UNITED STATES v. LUTHER

Nos. 71-2326 and 71-2327.

481 F.2d 429 (1973)

UNITED STATES of America and John H. Kerdus, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Charles LUTHER and the Bible Institute of the Air, Inc., Defendants-Appellants. UNITED STATES of America and John H. Kerdus, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Charles LUTHER and The Bible Institute of the Air, Inc., Defendants, C. W. Burpo, Applicant for Intervention-Appellant.

United States Court of Appeals, Ninth Circuit.

July 6, 1973.

Attorney(s) appearing for the Case

Charles W. Luther (argued), Luther & Luther, Sacramento, Cal., for defendants-appellants.

Stephen G. Fuerth (argued), App. Sec., Tax Div., Johnnie M. Walters, Asst. Atty. Gen., Fred B. Ugast, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., D. Dwayne Keyes, U.S. Atty., Bruce Babcock, Jr., Asst. U.S. Atty., Sacramento, Cal., Gilbert E. Andrews, Chief, App. Sec., Meyer Rothwacks, John P. Burke, Joseph H. Reiter, Tax Div., Dept. of Justice, Washington, D.C., for petitioners-appellees.

Before MERRILL, KOELSCH, and CARTER, Circuit Judges.

OPINION

JAMES M. CARTER, Circuit Judge:

These appeals result from the issuance by the Government of a summons to The Bible Institute of the Air, Inc. (hereafter the Corporation) pursuant to Sec. 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602, for the records of the Corporation. Charles Luther, custodian of some of the Corporation's records, refused to comply with the summons, and an enforcement proceeding was instituted in the district...

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