UNITED STATES v. TOYOTA MOTOR CORP.

No. CV 83-0687-CHH.

569 F.Supp. 1158 (1983)

UNITED STATES of America and Norman Smoller, Revenue Agent, Internal Revenue Service, Petitioners, v. TOYOTA MOTOR CORPORATION, Mr. Isao Makino, Senior Managing Director of Toyota Motor Corporation, Toyota Motor Sales U.S.A., Inc., Mr. Isao Makino, president of Toyota Motor Sales U.S.A., Inc. and Toyota Motor Sales U.S.A., Inc., as agent or department of Toyota Motor Corporation, Toyota Motor Co., Ltd., and Toyota Motor Sales Co., Ltd., Respondents.

United States District Court, C.D. California.

June 21, 1983.


Attorney(s) appearing for the Case

Stephen S. Trott, U.S. Atty., Charles H. Magnuson, Asst. U.S. Atty., Chief, Tax Div., Los Angeles, Cal., Daniel F. Ross, Trial Attorney, Tax Div., Dept. of Justice, Washington, D.C., for petitioners.

Gibson, Dunn & Crutcher, Robert S. Warren, James G. Phillipp, Phillip L. Bosl, Los Angeles, Cal., for respondents Toyota Motor Sales, U.S.A., Inc. and Mr. Isao Makino.

Musick, Peeler & Garrett, Bruce A. Bevan, Jr., P.C., William McD. Miller, III, Los Angeles, Cal., Miller & Chevalier, Chartered, John S. Nolan, Jay L. Carlson, Mark L. Evans, Homer E. Moyer, Jr., Washington, D.C., for respondent Toyota Motor Corp.


ORDER GRANTING IN PART AND DENYING IN PART PETITION TO ENFORCE IRS SUMMONS

CYNTHIA HOLCOMB HALL, District Judge.

This matter is before the Court on a petition to enforce summonses issued by the Internal Revenue Service ("IRS") to the Toyota Motor Corporation, a Japanese corporation ("Toyota Japan"), and its American sales subsidiary, Toyota Motor Sales, Inc. U.S.A. ("Toyota U.S.A."). See 26 U.S.C. § 7604. The summonses contain 15 separate requests...

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