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U.S. v. C.E. HOBBS FOUNDATION

No. 91-36283.

7 F.3d 169 (1993)

UNITED STATES of America, Petitioner-Appellant, and Lori Nicholls, Internal Revenue Agent, Petitioner, v. C.E. HOBBS FOUNDATION FOR RELIGIOUS TRAINING AND EDUCATION, INC., Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 12, 1993.

Attorney(s) appearing for the Case

James A. Bruton, (then Acting Asst. Atty. Gen.), Gary R. Allen, Charles E. Brookhart, and Teresa E. McLaughlin (argued), all of the Tax Div., Dept. of Justice, Washington, DC (William D. Hylsop, then U.S. Atty., E.D. Wash., was listed on the Government's briefs as of counsel), for petitioner-appellant.

Robert E. Kovacevich, Robert E. Kovacevich, P.S., Spokane, WA, for respondent-appellee.

Before: FARRIS, FERGUSON, and D.W. NELSON, Circuit Judges.

FERGUSON, Circuit Judge.

The Internal Revenue Service (IRS) appeals from the district court's denial of the IRS' motion to enforce two summonses, one against C.E. Hobbs Foundation for Religious Training and Education, Inc. (Foundation) and the other against the Washington Trust Bank (Bank) as third party record keeper of the Foundation's financial records. The district court refused to enforce either summons because it found that the IRS had failed to show that the...

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