No. 82-1749.

709 F.2d 1350 (1983)

UNITED STATES of America, and Kyle D. Kohler, Internal Revenue Agent of the Internal Revenue Service, Petitioners-Appellees, v. Albert J. FINER, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

June 16, 1983.

Attorney(s) appearing for the Case

Gene F. Reardon of Reardon, Reardon & Reardon, Denver, Colo., for respondent-appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, and Thomas A. Gick, Attys. of Tax Div., Dept. of Justice, Washington, D.C., for petitioners-appellees.

Before SETH, Chief Judge, and HOLLOWAY and SEYMOUR, Circuit Judges.


After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R. App.P. 34(a); Tenth Cir.R. 10(e). The cause is therefore ordered submitted without oral argument.

Finer appeals from a trial court order enforcing an Internal Revenue Service summons issued during the course of a Taxpayer Compliance Measurement...

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