Rehearing and Rehearing En Banc Denied August 10, 1981.
JOHN R. BROWN, Circuit Judge:
An Appearance Is Made
The material facts are easily summarized in this appeal from the enforcement of two Internal Revenue Service (IRS) summons. On April 5, 1978, William E. Lucas, a special agent of the IRS, personally served two summons on attorney Robert L. Trimble which were addressed to Trimble's client Robert Benson Payne as the President of Tower...
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