United States of Am. & William E. Beaman, Special Agent, Internal Revenue Serv. v. Trader's State Bank, & Life Sci. Church, Intervenor-Appellant United States of Am. & David N. Wanner, Special Agent, Internal Revenue Serv. v. First Nw. Nat'l Bank, & Life Sci. Church, Intervenor-Appellant, 695 F.2d 1132 (1st Cir. 1983). · Go Syfert
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United States of Am. & William E. Beaman, Special Agent, Internal Revenue Serv. v. Trader's State Bank, & Life Sci. Church, Intervenor-Appellant United States of Am. & David N. Wanner, Special Agent, Internal Revenue Serv. v. First Nw. Nat'l Bank, & Life Sci. Church, Intervenor-Appellant, 695 F.2d 1132 (1st Cir. 1983). Cases Citing This Book View Copy Cite
34 citation events (10 in the last 25 years) across 8 distinct courts.
Strongest positive: Kristin Perry v. Arnold Schwarzenegger (ca9, 2010-01-04)
Treatment trajectory · 1983 → 2026 · click a year to view as-of
1983 2004 2026
Top citers, strongest first. 12 distinct citers. How cited ↗
discussed Cited as authority (rule) Kristin Perry v. Arnold Schwarzenegger
9th Cir. · 2010 · confidence medium
The party asserting the privilege “must demonstrate . . . a ‘prima facie showing of arguable first amendment infringement.’ ” Brock v. Local 375, Plumb- ers Int’l Union of Am., 860 F.2d 346 , 349-50 (9th Cir. 1988) (quoting United States v. Trader’s State Bank, 695 F.2d 1132, 1133 (9th Cir. 1983) (per curiam)).
discussed Cited as authority (rule) Perry v. Schwarzenegger
9th Cir. · 2010 · confidence medium
In this case, Proponents have made “a ‘prima facie showing of arguable first amendment infringement’ ” by demonstrating “consequences which objectively suggest an impact on, or ‘chilling’ of, ... associational rights.” Brock, 860 F.2d at 349-50 (quoting Trader’s State Bank, 695 F.2d at 1133).
discussed Cited as authority (rule) Perry v. Schwarzenegger
9th Cir. · 2009 · confidence medium
In this case, Proponents have made “a ‘prima facie showing of arguable first amendment infringement’ ” by demonstrating “consequences which objectively suggest an impact on, or ‘chilling’ of, ... associational rights.” Brock, 860 F.2d at 349-50 (quoting Trader’s State Bank, 695 F.2d at 1133).
cited Cited as authority (rule) Grandbouche v. Commissioner
unknown court · 1992 · confidence medium
United States v. Grayson County State Bank, 656 F.2d 1070, 1074 (5th Cir. Sept. 1981 Unit A); United States v. Trader’s State Bank, 695 F.2d 1132, 1133 (9th Cir. 1983); In re First Natl.
discussed Cited as authority (rule) Brock v. Local 375, Plumbers International Union of America, Afl-Cio
9th Cir. · 1988 · confidence medium
Appellants must demonstrate to the district court, on remand, a "prima facie showing of arguable first amendment infringement...." United States v. Trader's State Bank, 695 F.2d 1132, 1133 (9th Cir.1983).
discussed Cited as authority (rule) Brock v. Local 375, Plumbers International Union of America
9th Cir. · 1988 · confidence medium
Appellants must demonstrate to the district court, on remand, a “prima facie showing of arguable first amendment infringe-ment____” United States v. Trader’s State Bank, 695 F.2d 1132, 1133 (9th Cir.1983).
discussed Cited as authority (rule) Thomas M. Kerr v. United States (2×) also: Cited "see"
9th Cir. · 1986 · confidence medium
By narrowing the summonses to encompass accounts that the Kerrs controlled, and thus to exclude documents and records that “solely concern the Church,” the government has established the requisite relation between the documents sought and the “legitimate governmental end of assessing the Kerrs’ tax liability.” Trader’s State Bank, 695 F.2d at 1133; see United States v. Grayson County State Bank, 656 F.2d 1070 , 1074 & n. 5 (5th Cir.1981), cert. denied, 455 U.S. 920 , 102 S.Ct. 1276 , 71 L.Ed.2d 460 (1982).
cited Cited as authority (rule) Morris v. United States
E.D. Mich. · 1985 · confidence medium
Id. at 1133.
cited Cited as authority (rule) Goldberg v. United States
D. Maryland · 1984 · confidence medium
The court found the summonses overbroad: they required disclosure of all church banking records, not only those related to the Kerrs. 695 F.2d at 1133.
discussed Cited "see" McLaughlin Secretary of Labor v. Service Employees Union, Afl-Cio, Local 280
9th Cir. · 1989 · signal: see · confidence high
See United States v. Trader’s State Bank, 695 F.2d 1132 , 1133 (9th Cir.1983) (per curiam) (a party must make “a prima facie showing of arguable first amendment infringement, [and] the government must show a rational connection between the disclosure required by the summons and a legitimate governmental end” before a district court will reach the merits of a motion to quash a summons).
discussed Cited "see" McLaughlin Secretary of Labor v. Service Employees Union, Afl-Cio, Local 280
9th Cir. · 1989 · signal: see · confidence high
See United States v. Trader’s State Bank, 695 F.2d 1132 , 1133 (9th Cir.1983) (per curiam) (a party must make “a prima facie showing of arguable first amendment infringement, [and] the government must show a rational connection between the disclosure required by the summons and a legitimate governmental end” before a district court will reach the merits of a motion to quash a summons).
discussed Cited "see, e.g." In Re Grand Jury Proceeding
11th Cir. · 1988 · signal: see also · confidence low
See, e.g., In re Grand Jury Subpoena to First National Bank, 701 F.2d 115, 116-17 (10th Cir.1983) (specifically rejecting position advanced here by government); Local 1814, International Longshoreman’s Association v. Waterfront Commission, 667 F.2d 267, 271 (2d Cir.1981) (same); see also United States v. Trader’s State Bank, 695 F.2d 1132 (9th Cir.1983) (per curiam); United States v. Citizens State Bank, 612 F.2d 1091 (8th Cir.1980).
Retrieving the full opinion text from the archive…
United States of America and William E. Beaman, Special Agent, Internal Revenue Service
v.
Trader's State Bank, and Life Science Church, Intervenor-Appellant United States of America and David N. Wanner, Special Agent, Internal Revenue Service v. First Northwestern National Bank, and Life Science Church, Intervenor-Appellant
81-3275.
Court of Appeals for the First Circuit.
Jan 4, 1983.
695 F.2d 1132
Published
1 passages pin-cited by 2 cases
Pinpoint authority: bottom 90%
Citer courts: Ninth Circuit (2)

695 F.2d 1132

83-1 USTC P 9131

UNITED STATES of America and William E. Beaman, Special
Agent, Internal Revenue Service, Petitioner-Appellees,
v.
TRADER'S STATE BANK, Respondent,
and
Life Science Church, Intervenor-Appellant
UNITED STATES of America and David N. Wanner, Special Agent,
Internal Revenue Service, Petitioner-Appellees,
v.
FIRST NORTHWESTERN NATIONAL BANK, Respondent,
and
Life Science Church, Intervenor-Appellant.

No. 81-3275.

United States Court of Appeals,
Ninth Circuit.

Argued and Submitted Oct. 8, 1982.
Decided Jan. 4, 1983.

Michael G. Parham, East Point, Ga., for intervenor-appellant.

Stephen Gray, Washington, D.C., for petitioners-appellees.

Appeal from the United States District Court for the District of Montana.

Before WALLACE, FARRIS and NELSON, Circuit Judges.

PER CURIAM:

1

The Life Science Church of Billings, Montana, ("the Church") appeals the enforcement of two Internal Revenue Service summonses issued to third-party recordkeepers. For the reasons set forth below, we vacate the order of enforcement.

2

The Internal Revenue Service issued the subject summonses while investigating the tax liability of Mr. and Mrs. Kerr, founders and trustees of the Life Science Church of Billings, Montana. The summonses were served on the respondent banks, Trader's State Bank and First Northwestern National Bank, bearing the caption: "In the Matter of the Tax Liability of Thomas M. Kerr, d/b/a Life Science Church of Billings." Apparently, there is little, if any, factual basis for the "d/b/a" designation. The summonses require the production of all types of bank statements, correspondence, and records relating to bank accounts, safe deposit boxes, and loans held by Mr. or Mrs. Kerr or the Church.

3

The Church moved to quash the summonses, contending they were overbroad and violative of the Church's first amendment freedoms of association and religion. When a party makes a prima facie showing of arguable first amendment infringement, the government must show a rational connection between the disclosure required by the summons and a legitimate governmental end, and must demonstrate a cogent and compelling governmental interest in the disclosure. United States v. Citizens State Bank, 612 F.2d 1091, 1094 (8th Cir.1980) (quoting Pollard v. Roberts, 283 F.Supp. 248, 256-257 (E.D.Ark.), aff'd 393 U.S. 14, 89 S.Ct. 47, 21 L.Ed.2d 14 (1968) (per curiam)).

4

The government failed to meet the standard in this case because the summonses require disclosure of all church banking transactions, not only those related to the Kerrs. The government did not show any rational connection between the documents and records that solely concern the Church and the legitimate governmental end of assessing the Kerrs' tax liability.

5

Because the summonses were overbroad, we need not reach the contentions of the Church regarding the motives of the Internal Revenue Service in issuing the summonses.

6

ORDER OF ENFORCEMENT IS VACATED.