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UNITED STATES v. SOUTHERN TANKS, INC.

No. 79-2214.

619 F.2d 54 (1980)

UNITED STATES of America and Robert F. Kelso, Jr., Special Agent, Internal Revenue Service, Petitioners-Appellees, v. SOUTHERN TANKS, INC., and Billy D. Murray, President, Respondents-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided March 21, 1980.

Rehearing Denied April 28, 1980.

Attorney(s) appearing for the Case

William A. Whitledge, Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Donald B. Susswein, Attys., Tax Div., Dept. of Justice, Washington, D. C.; Larry Patton, U. S. Atty., Oklahoma City, Okl., of counsel), for petitioners-appellees.

John C. Moran, Oklahoma City, Okl., for respondents-appellants.

Before McWILLIAMS, DOYLE and McKAY, Circuit Judges.

PER CURIAM.

This is an appeal from a judgment of the district court which adopted and approved an order of the United States Magistrate enforcing an Internal Revenue Service (IRS) summons. A brief factual recitation will help to put the issues in perspective.

In late 1977, Revenue Agent DeShazo of the IRS was conducting an audit of Southern Tanks' income tax liability for certain fiscal years. Subsequently, DeShazo...

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