U.S. v. KAISER

No. 04-1349.

397 F.3d 641 (2005)

UNITED STATES of America, Plaintiff-Appellee, v. Philip A. KAISER; Douglas M. Mueller, Defendants-Appellants.

United States Court of Appeals, Eighth Circuit.

Filed: February 10, 2005.


Attorney(s) appearing for the Case

Michael A. Gross, argued, St. Louis, MO (David V. Capes, St. Louis, MO, on the brief), for Defendants-Appellants.

Gretchen M. Wolfinger, argued, Dept. of Justice, Washington, DC (Frank P. Cihlar, Dept. of Justice, Washington, DC, on the brief), for Plaintiff-Appellee.

Before LOKEN, Chief Judge, MORRIS SHEPPARD ARNOLD and MURPHY, Circuit Judges.


MURPHY, Circuit Judge.

Philip Kaiser and Douglas Mueller appeal from an order enforcing Internal Revenue Service (IRS) summonses seeking tax shelter information. They argue that the district court1 erred in finding that the IRS had a legitimate purpose for its investigation and that the information sought was relevant to such a purpose. We affirm.

After investigating a charitable family...

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