United States Ninth Circuit

An Internal Revenue Service summons issued at the request of French tax authorities under the terms of the United States-France Income Tax Treaty may be enforced in federal court.

Appellate Information

• Argued 10/04/2000
• Decided 02/05/2001
• Published 02/05/2001

Judges

• O'SCANNLAIN, Circuit Judge:, Before:  O'SCANNLAIN, FERNANDEZ and RAWLINSON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Edward O.C. Ord,Ord & Norman, San Francisco, California, for the appellants.


• For Appellees:
  
• James P. Springer (argued), Robert E. Lindsay, Alan Hechtkopf, William A. Whitledge, Tax Division, U.S. Department of Justice, Washington, D.C., for the Appellee.