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  5. 856 F.2d 388 (1988)
 

U.S. v. LAWN BUILDERS OF NEW ENGLAND, INC.

Nos. 88-1174, 88-1411.

856 F.2d 388 (1988)

UNITED STATES of America, et al., Plaintiffs, Appellees, v. LAWN BUILDERS OF NEW ENGLAND, INC., and James T. Shadoian, Defendants, Appellants. UNITED STATES of America, et al., Plaintiffs, Appellees, v. James T. SHADOIAN, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided September 8, 1988.

Attorney(s) appearing for the Case

James T. Shadoian, on brief, pro se in appeal No. 88-1174.

Donald W. MacPherson and MacPherson & McCarville, P.A., Phoenix, Ariz., on brief, for defendant, appellant in appeal No. 88-1411.

William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Charles E. Brookhart, William A. Whitledge, Tax Div., Dept. of Justice, Washington, D.C., and Lincoln C. Almond, U.S. Atty., Providence, R.I., on brief, for plaintiffs, appellees.

Before CAMPBELL, Chief Judge, BOWNES and TORRUELLA, Circuit Judges.

PER CURIAM.

In these consolidated appeals, James T. Shadoian appeals a district court order enforcing an Internal Revenue Service (IRS) summons (Appeal No. 88-1174) and a district court order finding Shadoian in contempt for not complying with its order of enforcement (Appeal No. 88-1411). We affirm.

Background

In May 1987, an IRS summons was issued directing Lawn Builders of New England, Inc. (Lawn Builders) and its president, Shadoian, ...

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