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U.S. v. DERR

No. 91-16908.

968 F.2d 943 (1992)

UNITED STATES of America, Plaintiff-Appellee, v. K.T. DERR, Chairman of Chevron Corporation, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided July 2, 1992.

Attorney(s) appearing for the Case

Carl A. Nordberg, Jr., Michael F. Kelleher, John P. McAllister, Thomas S. Gigot, Groom & Nordberg, Washington, D.C., Walter R. Allan, Alson R. Kemp, Jr., Lawrence L. Hoenig, David S. Winton, Pillsbury Madison & Sutro, San Francisco, Cal., for defendant-appellant.

James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Charles A. Brookhart, Kevin M. Brown, U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before: GOODWIN, SCHROEDER and BEEZER, Circuit Judges.

BEEZER, Circuit Judge:

This case addresses whether Chevron Corporation, served through its chairman, K.T. Derr, must comply with a "designated" summons issued by an Internal Revenue Service (IRS) agent and enforced by the district court. We have jurisdiction over this appeal of the district court's order enforcing the designated summons and we affirm.

The IRS sought enforcement of a designated summons issued pursuant...

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