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UNITED STATES v. OSBORN

No. 75-479.

409 F.Supp. 406 (1975)

UNITED STATES of America and Russell K. Ward, Special Agent, Internal Revenue Service, Petitioners, v. Harvey J. OSBORN, Respondent, Ben Johnson et al., Intervenors.

United States District Court, D. Oregon.

November 6, 1975.

Attorney(s) appearing for the Case

Sidney I. Lezak, U. S. Atty., William W. Youngman, Asst. U. S. Atty., Dist. of Oregon, Portland, Or., for petitioners.

Harvey J. Osborn, in pro per.

Clyde R. Maxwell, Newport Beach, Cal., and Norman Sepenuk, Portland, Or., for intervenors.

OPINION

SKOPIL, District Judge.

This is a proceeding brought under sections 7402(b) and 7604(a) of the Internal Revenue Code to judicially enforce three Internal Revenue Service summonses. The summonses were served on August 9, 1974, upon Harvey J. Osborn, an attorney, to testify and to produce any documents relating to the federal income tax liabilities for the years 1969 through 1973 of three former clients — Ben Johnson, Sam Linder, and National...

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