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UNITED STATES v. JONES

No. 78-3260.

630 F.2d 1073 (1980)

UNITED STATES of America and James S. Rogers, Special Agent, Internal Revenue Service, Plaintiffs-Appellants, v. Henry J. JONES, Defendant-Appellee, James Royce Horton and Shirley Ann Horton, Intervenors-Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

November 19, 1980.

Attorney(s) appearing for the Case

Charles E. Brookhart, William A. Whitledge, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Tax Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellants.

Potts, Young & Blasingame, Robert L. Potts, Florence, Ala., for Hortons.

Before JONES, GEE and REAVLEY, Circuit Judges.

REAVLEY, Circuit Judge:

This is an appeal from an order of the district court denying enforcement of a summons issued by the Internal Revenue Service under I.R.C. § 7602(2) [26 U.S.C. § 7602(2)].1 The summons directed Henry Jones, a certified public accountant, to give testimony and produce documents relating to the federal tax liability of James and Shirley Horton for the years 1974...

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