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UNITED STATES v. BUEL

Nos. 81-5546 to 81-5549.

765 F.2d 766 (1985)

UNITED STATES of America and Dennis McCarthy, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. William BUEL, Respondent, Midwest Growers Cooperative, a corporation, and Marvin Martin, Applicants in Intervention, Appellants. UNITED STATES of America and Dennis P. McCarthy, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Patricia CONNER, Respondent, Midwest Growers Cooperative, a corporation, and Marvin Martin, Applicants in Intervention, Appellants. UNITED STATES of America and Dennis P. McCarthy, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. BANK OF AMERICA, Lynwood Branch, and Ed Koch, Operations Officer, Respondents, Midwest Growers Cooperative, a corporation, and Marvin Martin, Applicants in Intervention, Appellants. UNITED STATES of America, and Dennis P. McCarthy, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Charles ALLEN, Phyllis Taylor, and John T. Whitaker, Respondents, Midwest Growers Cooperative, a corporation, and Marvin Martin, Applicants in Intervention, Appellants.

United States Court of Appeals, Ninth Circuit.

Decided July 8, 1985.

Attorney(s) appearing for the Case

Michael L. Paup, Chief, Thomas Preston, Charles E. Brookhart, Dept. of Justice, Washington, D.C., for petitioners-appellees.

E.O.C. Ord, Kevin W. Finck, Law Offices of E.O.C. Ord, San Francisco, Cal., for appellants.

Before SCHROEDER, FLETCHER, and FARRIS, Circuit Judges.

FARRIS, Circuit Judge:

OVERVIEW

Midwest Growers Cooperative Corporation and Marvin Martin, an officer of Midwest, moved to intervene and requested an award of attorney's fees in four IRS summons enforcement actions that arose from an IRS investigation of Midwest. The district court granted Midwest's motion to intervene under 26 U.S.C. § 7609 in one of the actions (United States v. Bank of America, No. 81-5548), but denied all other motions to...

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