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UNITED STATES v. OLSON

No. 79-1268.

604 F.2d 29 (1979)

UNITED STATES of America and Donald E. Merrill, Agent of the Internal Revenue Service; Lee Groskopf, Manager, First National Bank of the Black Hills, Appellees, v. Robert C. OLSON, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided August 17, 1979.

Attorney(s) appearing for the Case

Robert C. Olson, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart and Philip I. Brennan, Attys., Tax Div., Dept. of Justice, Washington, D. C., and Robert D. Hiaring, U. S. Atty., Sioux Falls, S. D., on brief, for appellees.

Before HEANEY, ROSS and McMILLIAN, Circuit Judges.

PER CURIAM.

This is an appeal from an order of the United States District Court for the District of South Dakota, filed March 21, 1979, enforcing an Internal Revenue summons.

Donald E. Merrill, an Internal Revenue Agent of the Internal Revenue Service, was assigned to conduct an investigation into the civil income tax liability of Robert C. Olson (hereinafter taxpayer) for the year 1977. In that investigation, Agent Merrill issued an Internal Revenue summons...

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