Legal Opinion

Travis v. Miki

District Court, D. Hawaii

Decided July 15, 2005No. 04-00728 SOM/LEKPublished

1Opinion of the Court

ORDER GRANTING UNITED STATES’ MOTION TO DISMISS PETITION TO QUASH SUMMONSES; ORDER GRANTING UNITED STATES’ PETITION TO ENFORCE SUMMONSES

MOLLWAY, District Judge.

I. INTRODUCTION.

Petitioner Bruce Travis has filed a Petition to Quash several IRS summonses. The United States moves to dismiss Travis’ petition and counter-petitions to enforce the summonses. The court concludes that the summonses are enforceable. Accordingly, the court grants the United States’ motion to dismiss Travis’ petition, and grants the United States’ petition to enforce the summonses. 1

II. BACKGROUND.

The IRS is currently…

2Cases cited13 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. United States v. Robert W. Ritchie, Personally and in His Capacity as a Partner/officer of Ritchie, Fels & Dillard, P.C.Court of Appeals for the Sixth Circuit · 1994
  3. Bellis v. United StatesSupreme Court of the United States · 1974
  4. United States v. ShawSupreme Court of the United States · 1940
  5. Braswell v. United StatesSupreme Court of the United States · 1988

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