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UNITED STATES v. OSBORN

Nos. 76-1705 and 76-1764.

561 F.2d 1334 (1977)

UNITED STATES of America and Russell K. Ward, Special Agent, Internal Revenue Service, Petitioners-Appellants Cross-Appellees, v. Harvey J. Osborn, Respondent-Appellee Cross-Appellant, Ben Johnson, Sam Linder and National Inventory Control Systems, Intervenors-Appellees Cross-Appellants.

United States Court of Appeals, Ninth Circuit.

September 30, 1977.

Attorney(s) appearing for the Case

Sidney I. Lezak, U. S. Atty., Portland, Or., M. Carr Ferguson, Asst. Atty. Gen., Tax Division, Dept. of Justice, Appellate Section, Washington, D. C., for petitioners-appellants cross-appellees.

Norman Sepenuk, Portland, Or., Clyde R. Maxwell, Newport Beach, Cal., for respondent-appellee cross-appellant.

Before HUFSTEDLER and TRASK, Circuit Judges, and SWEIGERT District Judge.

SWEIGERT, District Judge.

In this case the United States and Russell K. Ward, an Internal Revenue Service (IRS) Special Agent, petitioners below, appeal from portions of a district court order denying, upon Fifth Amendment grounds, enforcement of three IRS administrative summonses served on one Harvey J. Osborn, respondent below, an attorney who had formerly represented Ben Johnson, Sam Linder, and National Inventory Control Systems (NICS), intervenors below (hereinafter...

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