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U.S. v. WHITE

No. 83, Docket 87-6046.

853 F.2d 107 (1988)

UNITED STATES of America, and James M. Serling, Estate Tax Attorney, Internal Revenue Service, Petitioners-Appellants, v. James M. WHITE, as attorney for and as executor of the Estate of Helen P. Smith, deceased, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided August 2, 1988.

Attorney(s) appearing for the Case

Joan I. Oppenheimer, Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C. (Roger P. Williams, U.S. Atty., W.D.N.Y., Buffalo, N.Y., Roger M. Olsen, Asst. Atty. Gen., U.S. Dept. of Justice, Washington, D.C., Michael L. Paup, Charles E. Brookhart, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., of counsel), for petitioners-appellants.

James M. White, Rochester, N.Y. (Kenneth A. Payment, A. Paul Britton, Harter, Secrest & Emery, Rochester, N.Y., of counsel), for respondent-appellee.

Charles E. Heming, New York City, Maryann S. Freedman, Buffalo, N.Y. (Arthur M. Sherwood, Buffalo, N.Y., Jonathan G. Blattmachr, Sanford J. Schlesinger, New York City, Jules J. Haskel, Garden City, N.Y., John W. Tarbox, Rochester, N.Y., of counsel), for the New York State Bar Ass'n.

Robert M. Kaufman, New York City (George DeSipio, Albert Kalter, New York City, of counsel), for the Ass'n of the Bar of the City of New York, submitted briefs as amici curiae.

Edward D. Bloom, Esq., Harris, Beach, Wilcox, Rubin & Levey, Michael F. Buckley, Harter, Secrest & Emery, John L. Garrett, Nixon, Hargrave, Devans & Doyle, Rochester, N.Y., for the Monroe County Bar Ass'n submitted a brief as amicus curiae.

Before FEINBERG, Chief Judge, and PIERCE and ALTIMARI, Circuit. Judges.

PIERCE, Circuit Judge:

The United States of America and James M. Serling, an estate tax attorney in the Internal Revenue Service ("IRS" or the "government"), appeal from a judgment of the United States District Court for the Western District of New York, Michael A. Telesca, Judge, which denied appellants' petition for an order enforcing two IRS summonses issued to the respondent, James M. White, an attorney. United States v. White,

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