Harlan Fund LLC, et al v. USA Dept Trea IRS

Filing 920090618


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IN THE UNITED STATES COURT OF APPEALS United States Court of Appeals FOR THE FIFTH CIRCUIT Fifth Circuit FILED June 18, 2009 No. 08-10773 Charles R. Fulbruge III Clerk HARLAN FUND LLC; NEWPORT FUND LLC Plaintiffs - Appellants v. UNITED STATES OF AMERICA DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE Defendant - Appellee Appeal from the United States District Court for the Northern District of Texas, Fort Worth (08-CV-102) Before KING, GARWOOD, and DAVIS, Circuit Judges. PER CURIAM:* We have today decided Zugerese Trading LLC v. IRS, No. 08-30894, which addresses issues nearly identical to those raised in this case. For the reasons given in Zugerese Trading, we AFFIRM the district court's judgment denying plaintiffs­appellants' petition to quash and granting the IRS's motion to enforce the summons. AFFIRMED. Pursuant to 5TH CIR . R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR . R. 47.5.4. *

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