ANAYA v. U.S.

No. 86-2158.

815 F.2d 1373 (1987)

Toney ANAYA and Elaine Anaya, Petitioners-Appellants, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

April 10, 1987.


Attorney(s) appearing for the Case

David F. Cunningham (M. Karen Kilgore, with him on the briefs) of White, Koch, Kelly & McCarthy, P.A., Santa Fe, N.M., for petitioners-appellants.

Alan Hechtkopf, Attorney (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup and Charles E. Brookhart, Attorneys, and William L. Lutz, U.S. Atty., of counsel, with him on the brief), Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before MOORE, ANDERSON and BALDOCK, Circuit Judges.


JOHN P. MOORE, Circuit Judge.

This is an appeal from an order of the district court enforcing certain administrative summons issued by the Internal Revenue Service (IRS or Service). The appellant taxpayers contend that enforcement should not have been granted for various reasons, but principally because the IRS had improperly received "grand jury information" about a pending investigation of one of them. After examination of the record, the briefs, and the oral argument...

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