T hi s di s pos i t i on i s notappr opr i a t e f orpubl i c a t i on and i s notpr e c e de nt * e xc e pta s pr ovi de d by9th C i r . R . 36- 3.

T he pa ne l una ni m ous l yc onc l ude s thi s c a s e i s s ui t abl e f orde c i s i on ** w ith o u t o r a l a r g u m e n t. See F ed. R . A pp . P . 34 (a )( 2). NOT F OR P UB L I CAT I ON UN I TE D STATE S C OU RT OF APPE ALS FOR T HE NI NTH CI RC UI T UN I T E D S T AT E S OF AME R I C A, P et i t i on er- A pp el l ee , v. L E E G O D D A R D & D U F F Y L L P a nd WI L L I AM A. GO DD AR D, R esp o n d en t s - A p p el l an t s. N o. 08- 55124 D. C . No . C V- 0 6 - 0 0 4 0 8 - DO C ME MOR AN DU M *

A pp ea l fr om the U ni t ed S t at es D i stri ctC ou rt f o rth e C e n tr a l D is tr ic t o f C a lif o rn ia D a vi d O . C a rt e r , D i s tr i c tJ udge , P r e s i di ng S ubm i tt e d A pr i l 13, 2011 ** P a s a d e n a , C a lif

o rn ia B efo re: D . W . N E L S O N , B Y B E E , an d M . S M IT H , C i rcu i tJu d g es. L e e , G odda r d & D uf

f y , L L P , a nd W i l l i a m A . G odda r d, I V , appe a l the d is tr ic t c o u rt’s N o v e m b e r2 0 0 7 o r d e rr e g a r d in g tw o ta x s u m m o n s e s . A s th e f a c ts 

# FI LED APR15 2 011 M OLLY C. DW Y ER, CLERK U . S. C O U R T OF APPE ALSa nd pr oc e dur a l hi s t orya r e f a m i l i a rt o the pa rt i e s , w e do notr e c i t e the m he r e e xc e pt a s n e c e s s a ryto e x p la in o u rd is p o s itio n . W e h a v e ju r is d ic tio n u n d e r2 8 U .S .C . § 1 2 9 1 . U n i ted S ta tes v. Jo se , 519 U .S . 5 4 , 5 5

– 5 7 (1 9 9 6 ) ( p ercu riam ). “T h e O rd ero n it s f ac e e v id en ce d th e ju d g e’s i nt ent i on thati tbe fi nal . . . . [I ] tful l y a dj ud i ca t ed the i ss ues a tbar. ” Sl i m i ck v. Si lva (In re Sl i m i ck) , 928 F . 2d 304, 308 ( 9th C i r . 1990) . U nl i ke the J une 2006 or de r , the N ove m be r2007 or de rdi d note xpl i c i t l yr e s e rve que s t i ons of pr i vi l e ge f o rf u tu r e p r o c e e d in g s . C

f . St ei nert v. U ni ted Stat es , 5 7 1 F .2 d 1 1 0 5 , 1 1 0 6

– 0 7 ( 9 th C ir . 1 9 7 8 ) . A c c o r d in g ly , w e r e f r a in f r o m c o m b in g th e r e c o r d in a n a tte m p t to d iv in e w h e th e rth e d is tr ic t c o u rt h a rb o r e d s ub je c tiv e in te n tio n s th a t c o n tr a d ic te d its w ri tt en order. A p p ellan ts h av e w aiv ed an y a rg u m en ts re g ar d in g th e d istrict co u rt’s co n clu sio n th at th e d isp u ted d o cu m en ts w er e r es p o n siv e to th e s u m m o n se s. “‘ W e r e vi e w onl yi s s ue s w hi c h a r e a r gue d s pe c i f i c a l l ya nd di s t i nc t l yi n apa rty ’ s ope ni ng br i e f . W e w i l l notm a nuf

a c tur e a r gum e nt s f

ora n appe l l a nt , a nd aba r e a s s e rt i on do es no tpres erve a c l ai m . . . . ’ ” In dep . L i vi n gC tr. o f S. Ca l. , In c. v. Sh ew ry , 543 F . 3d 1050, 1065 n. 17 ( 9th C i r . 2008) ( c i t a t i on om i tt e d) . P a rt i e s m a ynot i n c o rp o r a t e th e i rd i s tr i c tc o u rtb r i e f s b yr e f e r e n c e . 9 th C i r . R . 2 8 - 1 ( b ) ; 1 6 AA C h a r le s A la n W r ig h t e t a l., FederalP ract i ce & P roce du re § 3974. 1 n. 33 ( 4th e d. 2010 S upp. ) ( c ol l e c t i ng c a s e s ) . W e the r e f or e a f f i rm the di s tr i c tc ourt ’ s c onc l us i ontha tthe di s put e d doc um e nt s r e l a t e d t o “ t a x s he l t e rtr a ns a c t i ons ” unde rthe t e rm s of

th e su m m o n ses. B ec ause w e a ff

i rm the di stri ctcourt ’ s det erm i nat i on on the un derl yi ng l egal d is p u te , w e a ls o c o n c lu d e th a t th e c o u rt a c te d w ith in its d is c r e tio n b yd e c lin in g to rev i ew d o cu m en t s i n ca m era or al l ow A pp el l ant s an o pp ortun i ty t o fi l e s w orn a f f id a v its . T

i f f any Fi ne A rt

s, Inc. v. U

ni ted Stat es , 46 9 U . S . 31 0, 32 4 n . 7 (19 85 ); D on aldson v. U

ni ted Stat es , 4 0 0 U .S . 5 1 7 , 5 2 8

– 2 9 ( 1 9 7 1 ) , s u p e rs e de d b ys ta tu te on othe rgr ounds as s tate d i n T i f f any Fin e A r ts , 469 U . S . a t316. AF F I RME D.