UNITED STATES v. GILBERT C. SWANSON FOUNDATION, INC.

No. 84-2492.

772 F.2d 440 (1985)

UNITED STATES of America, and Jerry Shea, Special Agent of the Internal Revenue Service, Appellees, v. GILBERT C. SWANSON FOUNDATION, INC., Appellant, Gerald E. Sawall, Treasurer.

United States Court of Appeals, Eighth Circuit.

Decided September 6, 1985.


Attorney(s) appearing for the Case

Robert J. Murray, Omaha, Neb., for appellant.

Michael L. Paup, Washington, D.C., for appellees.

Before HEANEY, Circuit Judge, BRIGHT, Senior Circuit Judge, and BOWMAN, Circuit Judge.


HEANEY, Circuit Judge.

The Gilbert C. Swanson Foundation (the Foundation) appeals from an order of the district court requiring compliance with a summons issued by the Internal Revenue Service as part of an investigation into the tax liabilities of the Foundation. For reversal, the Foundation argues that the summons was rendered invalid when an IRS agent added the name of a corporate officer to the summons after the summons had been approved by the agent's supervisor...

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