UNITED STATES v. CHURCH OF SCIENTOLOGY OF CALIFORNIA

No. 74-1487.

520 F.2d 818 (1975)

UNITED STATES of America, and Robert H. Cluberton, Internal Revenue Agent, Internal Revenue Service, Petitioners-Appellees, v. CHURCH OF SCIENTOLOGY OF CALIFORNIA and Henning Heldt, Vice President, Respondents-Appellants.

United States Court of Appeals, Ninth Circuit.

June 26, 1975.


Attorney(s) appearing for the Case

James Q. Fisher (argued), Encino, Cal., for respondents-appellants.

Alfred S. Lombardi, Atty. (argued), Tax Div., U. S. Dept. of Justice, Washington, D. C., for petitioners-appellees.

Before DUNIWAY and ELY, Circuit Judges, and JAMESON, District Judge.


OPINION

DUNIWAY, Circuit Judge:

The Church of Scientology of California appeals from the district court's order enforcing a summons issued by an Internal Revenue Service agent under § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602, and denying the Church's request for pre-enforcement discovery. We reverse and remand for further proceedings.

I. Facts.

On February 8, 1973, agent Cluberton of the Service's Audit...

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