Court of Appeals for the Ninth Circuit June 8, 1990, Nos. 88-5901, 88-5653 (United States v. Abrahams)

CANBY, Circuit Judge:

The United States appeals from an order of the district court granting limited enforcement of a summons issued by the Internal Revenue Service. Charles Abra-hams, the summonee, cross appeals. We affirm in part, vacate in part, and remand.

I.