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CARDWELL v. KURTZ

Nos. 83-5665, 83-5866.

765 F.2d 776 (1985)

James CARDWELL, et al., Plaintiffs-Appellants, v. Jerome KURTZ, et al., Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided July 8, 1985.

Attorney(s) appearing for the Case

Kevin Finck, E.O.C. Ord, Law Offices of E.O.C. Ord, San Francisco, Cal., and Lynn Hall, Los Angeles, Cal., for plaintiffs-appellants.

Thomas Preston, Michael L. Paup, Chief, Dept. of Justice, Washington, D.C., for defendants-appellees.

Before SCHROEDER, FLETCHER, and FARRIS, Circuit Judges.

FARRIS, Circuit Judge:

FACTS

Midwest Growers Cooperative Corporation, two of its officers, James Cardwell and Marvin Martin, and three other corporations of which Cardwell and Martin were officers filed this civil suppression action against the United States and the Commissioner, the District Director, and a number of agents of the Internal Revenue Service. The plaintiffs alleged, inter alia, that the IRS had engaged in "fraud, deceit, and trickery...

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