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UNITED STATES v. FORD

No. 79-3194.

650 F.2d 1141 (1981)

UNITED STATES of America, and Dennis P. McCarthy, Special Agent Internal Revenue Service, Petitioners-Appellees, v. James F. FORD, Respondent, Midwest Growers Cooperative, James Cardwell, Marvin Martin, Coast Express, Inc., West Coast Systems and Interstate Carriers, Inc., Movants-for Intervention-Appellants.

United States Court of Appeals, Ninth Circuit.

Submitted March 3, 1981.

Decided July 17, 1981.

Rehearing and Rehearing Denied September 9, 1981.

Attorney(s) appearing for the Case

Edward O. C. Ord, San Francisco, Cal., for movants-for-intervention-appellants.

James F. Miller, Washington, D. C., argued, for petitioners-appellees; Gilbert E. Andrews, James F. Miller, Charles E. Brookhart, Washington, D. C., on brief.

Before SNEED and ANDERSON, Circuit Judges, and TASHIMA, District Judge.

Rehearing and Rehearing En Banc Denied September 9, 1981.

TASHIMA, District Judge.

Appellants (collectively referred to as "Midwest Growers" or "appellants") have appealed from the district court's denial of their motion to intervene in a third-party Internal Revenue Service ("IRS") summons enforcement proceeding. The IRS issued the summons to James Ford, requiring him to produce handwriting exemplars and give testimony relating to the tax liability of Midwest...

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