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LIDAS, INC. v. U.S.

No. 99-55692.

238 F.3d 1076 (2001)

LIDAS, INC., a Delaware corporation; David Chelala; Liliane Chelala, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed February 5, 2001

Attorney(s) appearing for the Case

Edward O.C. Ord, Ord & Norman, San Francisco, California, for the appellants.

James P. Springer (argued), Robert E. Lindsay, Alan Hechtkopf, William A. Whitledge, Tax Division, U.S. Department of Justice, Washington, D.C., for the Appellee.

Before: DIARMUID F. O'SCANNLAIN, FERDINAND F. FERNANDEZ and JOHNNIE B. RAWLINSON, Circuit Judges.

O'SCANNLAIN, Circuit Judge:

We must decide whether an Internal Revenue Service summons issued at the request of French tax authorities under the terms of the United States-France Income Tax Treaty may be enforced in federal court.

I

Appellants Lidas, Inc. ("Lidas") and David and Liliane Chelala (the "Chelalas") appeal the district court's dismissal on summary judgment of their complaint to quash, and its order summarily enforcing, an Internal Revenue...

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