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SHAFFER v. WILSON

No. 74-1671.

523 F.2d 175 (1975)

Wendell L. SHAFFER and Marjorie M. Shaffer, Appellants, v. Robert C. WILSON, Special Agent of the Internal Revenue Service, et al., Appellees.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied September 8, 1975.

Attorney(s) appearing for the Case

Leslie H. Wald and Dale W. Haines, Denver, Colo., for appellants.

Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Gilbert E. Andrews, Robert E. Lindsay, and Daniel F. Ross, Tax Div., Dept. of Justice, Washington, D. C., James L. Treece, U. S. Atty., Denver, Colo., of counsel, for appellees.

Before SETH, McWILLIAMS and BARRETT, Circuit Judges.

BARRETT, Circuit Judge.

Dr. Wendell L. and Marjorie M. Shaffer (Shaffers) appeal from an adverse summary judgment order1 entered in favor of several special agents of the Internal Revenue Service and the United States.2

Dr. Shaffer is a dentist residing in Colorado Springs, Colorado, where he has practiced alone since 1960. His wife, Marjorie, is his receptionist...

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