UNITED STATES v. KEMPER MONEY MARKET FUND, INC.

No. 82-2384.

704 F.2d 389 (1983)

UNITED STATES of America and David P. Swire, Special Agent Internal Revenue Service, Petitioners-Appellees, v. KEMPER MONEY MARKET FUND, INC., et al., Respondents, Robert L. Wenz and Merrick Consultants, Ltd., Proposed Intervenors-Defendants-Appellants In All Cases.

United States Court of Appeals, Seventh Circuit.

Decided April 7, 1983.


Attorney(s) appearing for the Case

Barry T. McNamara, Chicago, Ill., for proposed intervenors-defendants-appellees.

George L. Hastings, Tax Div., Dept. of Justice, Washington, D.C., for petitioners-appellees.

Before PELL and BAUER, Circuit Judges, and GRAY, Senior District Judge.


BAUER, Circuit Judge.

This is an appeal from the district court's denial of taxpayers' motions to intervene in civil summons enforcement proceedings brought by the Internal Revenue Service (IRS) against certain financial institutions that maintained records of these taxpayers' accounts. The district court denied taxpayers' motions on the ground that these taxpayers had not made a sufficient showing that the IRS lacked the requisite civil purpose for its investigation...

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