(DOWNLOAD) "Garrett v. United States and R. H. Kloosterman" by United States Court of Appeals for the Ninth Circuit " Book PDF Kindle ePub Free
eBook details
- Title: Garrett v. United States and R. H. Kloosterman
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 21, 1975
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
Taxpayers appeal from interrelated orders of the district court which deny them permission to intervene in an action by the Internal Revenue Service seeking to enforce a summons to taxpayers' bank requiring production of bank records relevant to a determination of taxpayers' tax liability. The district court's denial of intervention was proper -- this case is virtually on all fours with Donaldson v. United States, 400 U.S. 517, 27 L. Ed. 2d 580, 91 S. Ct. 534 (1970). To intervene in a summons enforcement proceeding against a third party, taxpayers must, under Donaldson, demonstrate they have a ""significantly protectable interest."" 400 U.S. at 531. Even so, intervention is permissive only, and the district court will be reversed only for abuse of discretion. United States v. Luther, 481 F.2d 429, 433 (9th Cir. 1973). None was here committed.
 "Garrett v. United States and R. H. Kloosterman" by United States Court of Appeals for the Ninth Circuit " Book PDF Kindle ePub Free){kind=link}