United States of America and T. B. Schopfer, Revenue Officer, Internal Revenue Service v. C. H. Harper

I dissent because I have a different view of appellant’s contentions and a different view of how the law should be applied in this particular type of tax subpoena enforcement action. The district court erred, in my opinion, in ruling during the hearing that appellant-taxpayer was not entitled to an adversary hearing. Admittedly, the trial court permitted the taxpayer’s attorney to make certain proffers of evidence, but the attorney was constantly faced with the court’s statement that the taxpayer was not *337entitled to a hearing, and the various proffers did not provide the procedural due…