UNITED STATES v. MILLER

No. 79-1226.

609 F.2d 336 (1979)

UNITED STATES of America and John DeZelar, Revenue Agent, Internal Revenue Service, Appellees, v. Lyle MILLER, as Director and Trustee of Basic Bible Church of America, and Basic Bible Church of America, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided October 30, 1979.


Attorney(s) appearing for the Case

Lyle Miller, Basic Bible Church of America, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart, and Gilbert S. Rothenberg, Attys., Tax Div., Dept. of Justice, Washington, D. C., and Andrew W. Danielson, U. S. Atty., and Sheryl Ramstad Hvass, Asst. U. S. Atty., Minneapolis, Minn., on brief for appellee.

Before LAY, BRIGHT and STEPHENSON, Circuit Judges.


PER CURIAM.

The Basic Bible Church of America (Church) and Lyle Miller, as director and trustee of the Church, appeal from an order of the district court1 directing them to comply with an Internal Revenue Service (IRS) summons. The appellants raise the following issues on appeal. (1) Did the district court lack personal jurisdiction over appellants? (2) Was the summons void because witness fees...

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