U.S. v. KERSTING

Nos. 88-1738, 88-15549 and 88-15565.

891 F.2d 1407 (1989)

In the Matter of the Tax Liabilities of John Does, Participants in Investment Plans Promoted by Henry Kersting During the Calendar Years 1984, 1985, and 1986. UNITED STATES of America, Petitioner-Appellee, v. Henry KERSTING, Respondent-Appellant. UNITED STATES of America, Petitioner-Appellee, v. Henry KERSTING, Respondent-Appellant, Richard Hongsermeier; Fidela Hongsermeier; Hoyt W. Young; Barbara D. Young; Robert L. Dufresne; Carolyn S. Dufresne; Jerry A. Dixon; Patricia Dixon; Ralph J. Rina; Terry D. Owens; Gloria K. Owens, Applicants in intervention-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided December 13, 1989.


Attorney(s) appearing for the Case

L.T. Bradt, Houston, Tex., for respondent-appellant.

Joe Alfred Izen, Jr., Bellaire, Tex., for applicants-in-intervention-appellants.

William A. Whitledge, Dept. of Justice, Washington, D.C., for petitioner-appellee.

Before SNEED, KOZINSKI and THOMPSON, Circuit Judges.


SNEED, Circuit Judge:

The IRS issued a John Doe summons1 requiring Henry Kersting to produce documents concerning certain investment plans promoted by him. On January 14, 1988, the district court ordered enforcement of the summons over Kersting's objections. On February 14, 1988, Kersting filed a notice of appeal with this court. On August 31, 1988, the district court denied four subsequently filed motions relating to the summons, three...

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