UNITED STATES v. TOYOTA MOTOR CORP.

No. CV 83-0687-CHH.

561 F.Supp. 354 (1983)

UNITED STATES of America, Petitioner, v. TOYOTA MOTOR CORPORATION, et al., Respondents.

United States District Court, C.D. California.

April 8, 1983.


Attorney(s) appearing for the Case

Stephen S. Trott, U.S. Atty., Charles H. Magnuson, Asst. U.S. Atty., Chief, Tax Div., Los Angeles, Cal., Daniel F. Ross, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for petitioner.

Gibson, Dunn & Crutcher, Robert S. Warren, James G. Phillipp, Phillip L. Bosl, Los Angeles, Cal., for respondents Toyota Motor Sales, U.S.A., Inc. and Mr. Isao Makino.

Musick, Peeler & Garrett, Bruce A. Bevan, Jr., P.C., William McD. Miller, III, Los Angeles, Cal., Miller & Chevalier, Chartered, John S. Nolan, Jay L. Carlson, Mark L. Evans, Homer E. Moyer, Jr., Washington, D.C., for respondent Toyota Motor Corp.


MEMORANDUM OPINION

CYNTHIA HOLCOMB HALL, District Judge.

This is an action brought under section 7604 of the Internal Revenue Code, 26 U.S.C. § 7604,1 to enforce two summonses,2 one issued to Toyota Motor Corporation, a Japanese corporation ("Toyota Japan"), and the other to Toyota Japan's wholly-owned subsidiary, Toyota Motor Sales, U.S.A., Inc. ("Toyota U.S.A."). The Internal Revenue Service...

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