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UNITED STATES v. MORGAN

Nos. 84-1952(L), 84-1953.

761 F.2d 1009 (1985)

UNITED STATES of America and Benjamin F. Howell, Jr., Special Agent, Internal Revenue Service, Appellees, v. Olen E. MORGAN, Appellant. UNITED STATES of America and Benjamin F. Howell, Jr., Special Agent, Internal Revenue Service, Appellants, v. Olen E. MORGAN, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided May 14, 1985.

Attorney(s) appearing for the Case

William A. Whitledge, Washington, D.C. (Charles R. Brewer, U.S. Atty., Asheville, N.C., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert E. Lindsay, Charles E. Brookhart, Dept. of Justice, Washington, D.C., on brief), for appellant/cross-appellee.

William H. McNair, Charlotte, N.C. (Moses Luski, Ruff, Bond, Cabb, Wade & McNair, Charlotte, N.C., on brief), for appellee/cross-appellant.

Before MURNAGHAN and CHAPMAN, Circuit Judges and HAYNSWORTH, Senior Circuit Judge.

CHAPMAN, Circuit Judge:

This appeal involves enforcement of an Internal Revenue summons issued to Olen E. Morgan (taxpayer) as president of Pool Builders Supply of the Carolinas, Inc. The Internal Revenue Service (IRS) appeals from the district court's enforcement of the summons on the condition that the IRS provide the notice pursuant to § 7605(b) of the Internal Revenue Code, 26 U.S.C. § 7605(b) (1982). Taxpayer cross-appeals from the district court's...

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