Legal Opinion
United States v. Streett
District Court, D. Maryland
Decided January 14, 1992No. Civ. JFM-91-2184PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM
MOTZ, District Judge.
The United States of America and Lewis L. Kubiet, a revenue officer with the Internal Revenue Service, (referred to collectively as “the government”), have filed a petition pursuant to §§ 7402 and 7604 of the Internal Revenue Code (the “Code”) for enforcement of an IRS summons issued to Francis E. Streett, Jr. of Parkton, Maryland. Streett has moved to quash the summons. The government’s petition for enforcement will be granted and Streett’s motion to quash will be denied.
I
On February 27, 1991, Kubiet personally served Streett with an IRS administrative summons…
2Cases cited10 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States of America David E. Mitchell, Revenue Office of the Internal Revenue Service v. Roger L. SharpCourt of Appeals for the Fourth Circuit · 1990
- Thurman S. Alphin, and Mary L. Alphin Alphin Aircraft Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1987
- Cornell M. Jones, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1990
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3Cited by4 opinions
- Brown v. United StatesUnited States Court of Federal Claims · 1996
- Thomas v. United StatesDistrict Court, D. Maine · 2003
- Hogan v. United StatesDistrict Court, S.D. Ohio · 1994
- United States v. MacZkaDistrict Court, W.D. Michigan · 1996