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UNITED STATES v. MALIS

No. 83-5611.

737 F.2d 1511 (1984)

UNITED STATES of America, Petitioner-Appellee, v. William A. MALIS, as a partner of Malis Investments, and Malis Investments, a partnership, defendant-appellant.

United States Court of Appeals, Ninth Circuit.

Decided July 20, 1984.

Attorney(s) appearing for the Case

Charles E. Brookhart, Terry L. Fredricks, Glenn L. Archer, Jr., Michael L. Paup, Dept. of Justice, Washington, D.C., for petitioner-appellee.

Gregory A. Wedner, Bergman & Wedner, Inc., Los Angeles, Cal., for defendant-appellant.

Before CHOY, NELSON, and CANBY, Circuit Judges.

PER CURIAM:

Malis Investments ("Investments") and William A. Malis, a partner of Investments, appeal the district court's order enforcing an Internal Revenue Service ("IRS") summons. The summons directs Malis to produce books and records used to prepare Investments' 1978 and 1979 federal tax returns. Malis claims that the act of producing these records will violate his fifth amendment privilege against self-incrimination.

The resolution of Malis' claim depends...

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