No. 90-1900.

933 F.2d 1074 (1991)

UNITED STATES of America, Petitioner, Appellant, v. CHURCH OF SCIENTOLOGY OF BOSTON, INC., et al., Respondents, Appellees.

United States Court of Appeals, First Circuit.

Decided May 29, 1991.

Rehearing Denied August 9, 1991.

Attorney(s) appearing for the Case

John A. Dudeck, Jr. with whom Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Charles E. Brookhart, Attys., Tax Div., Dept. of Justice, and Wayne A. Budd, U.S. Atty., were on brief for petitioner-appellant.

Michael Lee Hertzberg, with whom Eric M. Lieberman, Hillary Richard, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., New York City, Earle C. Cooley, and Cooley, Manion, Moore & Jones, P.C., were on brief for respondents-appellees.

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

BREYER, Chief Judge.

The Internal Revenue Service, investigating the 1985, 1986, and 1987 tax liability of the Church of Scientology of Boston, has asked the district court to enforce a summons for church records. The district court refused to enforce the summons because, in its view, 1) the church records were not "necessary to determine the [church's tax] liability," 26 U.S.C. § 7611(b)(1)(A), and 2) the IRS had not issued the summons for a proper purpose....

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