U. S. v. LIFE SCIENCE CHURCH OF AMERICA, ETC.

No. 80-1499.

636 F.2d 221 (1980)

UNITED STATES of America and Norman Jorgenson, Revenue Agent of the Internal Revenue Service, Appellees, v. LIFE SCIENCE CHURCH OF AMERICA CHAPTER NO. 10075 and Castle Norcutt, Pastor, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided December 15, 1980.


Attorney(s) appearing for the Case

Castle Norcutt, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, Gayle P. Miller, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellees; Thomas K. Berg, U. S. Atty., Minneapolis, Minn., of counsel.

Before HEANEY, STEPHENSON and HENLEY, Circuit Judges.


PER CURIAM.

On October 5, 1979 an IRS agent, Norman Jorgenson, served a summons upon appellant Norcutt as pastor of the Life Science Church, requesting information pertaining to that church's possible tax liability for 1977 and 1978. Upon Norcutt's failure to comply with the summons, the government brought this enforcement action. A hearing was held before a magistrate at which Norcutt neither cross-examined the witness (Jorgenson) called by the government, nor called...

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