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UNITED STATES v. EQUITY FARMERS ELEVATOR

No. 81-1315.

652 F.2d 752 (1981)

UNITED STATES of America and Donald J. Wandler, Revenue Agent of the Internal Revenue Service, Appellees, v. EQUITY FARMERS ELEVATOR, through Don Wagner, Manager; and Benedict Farmers Elevator, through Ray Wenger, Manager; Robert O. Olson, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 1, 1981.

Attorney(s) appearing for the Case

James S. Hill, Asst. U. S. Atty., Bismarck, N. D., and John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Chief Appellate Section, Tax Division, Dept. of Justice, Washington, D. C., for appellees.

Robert O. Olson, pro se.

Before HEANEY, HENLEY and McMILLIAN, Circuit Judges.

PER CURIAM.

The United States through Internal Revenue Agent Donald J. Wandler sought enforcement of Internal Revenue summonses, pursuant to 26 U.S.C. §§ 7604(a) and 7402(b), directed to respondents, Equity Farmers Elevator and Benedict Farmers Elevator, to obtain records of transactions with Robert O. Olson for the purpose of determining the federal income tax liability of Olson for 1977-1979. Following a show cause order issued by the district court

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