UNITED STATES v. HARRIS

Nos. 78-2958 to 78-2961.

628 F.2d 875 (1980)

UNITED STATES of America and Internal Revenue Service Officer Jay M. Wendell, Plaintiffs-Appellees, v. E. L. HARRIS, Sr., President Fresno Manufacturing Co., Defendant-Appellant. UNITED STATES of America and Internal Revenue Service Officer Jay M. Wendell, Plaintiffs-Appellees, v. FRESNO FARMS, INC., E. L. Harris, President, Defendant-Appellant. UNITED STATES of America and Internal Revenue Service Officer Jay M. Wendell, Plaintiffs-Appellees, v. FRESNO STRUCTURAL and Hangar Fabricators, Inc., E. L. Harris, Sr., President, Defendant-Appellant. UNITED STATES of America and Internal Revenue Service Officer Jay M. Wendell, Plaintiffs-Appellees, v. E. L. HARRIS, Sr., President, Patty's Ranch, Inc., Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

October 23, 1980.


Attorney(s) appearing for the Case

Robert L. Rolnick, Andrew G. Shebay, III, Houston, Tex., for defendants-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Tax Div., Dept. of Justice, Chief, Appellate Sec., Washington, D. C., Carleton D. Powell, Aaron P. Rosenfeld, Tax Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Before SIMPSON, HILL and HATCHETT, Circuit Judges.


SIMPSON, Circuit Judge:

In these consolidated appeals the taxpayer, E. L. Harris, Sr., seeks to overturn a district court order enforcing four summonses issued by an Internal Revenue Service (IRS) special agent pursuant to § 76021 of the Internal Revenue Code. Harris argues (1) that the district judge abused his discretion by denying taxpayer pretrial discovery; and (2) that the district judge's curtailment of the scope of witness...

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