UNITED STATES v. ASAY

Nos. 76-3164, 3431.

614 F.2d 655 (1980)

UNITED STATES of America and James T. Caffey, Special Agent, Internal Revenue Service, Petitioners-Appellants, v. Clifford H. ASAY, Jr., an accountancy corporation, and Clifford H. Asay, Jr., as President of Clifford H. Asay, Jr., an accountancy corporation, Respondents, and Arnold L. Kimmes; William B. Feinberg; M & G Amusement Company; Cavalier Mobile Estates, Inc.; and Mortco Financing, Inc., Intervenors-Appellees. UNITED STATES of America and James T. Caffey, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Clifford H. ASAY, Jr., an accounting corporation, and Clifford H. Asay, Jr., as President of Clifford H. Asay, Jr., an accountancy corporation, Respondents-Appellants, and Arnold L. Kimmes; William B. Feinberg; M & G Amusement Company; Cavalier Mobile Estates, Inc.; and Mortco Financing, Inc., Intervenors.

United States Court of Appeals, Ninth Circuit.

February 21, 1980.


Attorney(s) appearing for the Case

William A. Whitledge, Tax Div., Washington, D. C., argued, for U. S. A. and Caffey.

William A. Whitledge, Washington, D. C., argued, Myron C. Baum, U. S. Dept. of Justice, Washington, D. C., on brief, for respondents.

Before GOODWIN, WALLACE, and SKOPIL, Circuit Judges.


SKOPIL, Circuit Judge.

INTRODUCTION

These appeals arise from an attempt to examine the books and records of a taxpayer. In the case docketed as No. 76-3164 the appellants, United States of America and James T. Caffey, Special Agent, Internal Revenue Service (IRS), appeal from an order denying their motion to compel the intervening taxpayers, Arnold L. Kimmes, William B. Feinberg, M & G Amusement Company, Cavalier Mobile Estates, Inc., and Mortco Financing...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases