Legal Opinion

Morgan v. United States

District Court, D. Colorado

Decided September 29, 1987No. Civ. A. 87-C-888Published

1Opinion of the Court

ORDER

CARRIGAN, District Judge.

Petitioner, Morgan, filed the instant action in an effort to quash that portion of an Internal Revenue Service (“IRS”) subpeona directing the First Colorado Bank, Colorado Springs, Colorado (“Bank”), to hand over documents relating to an account listed in the name of the Church of World Peace (“Church”), for which Morgan allegedly has signature power. In response, the United States Attorney directed the IRS to withdraw the subpeona, and also filed a motion to dismiss the instant petition. Morgan countered with a motion to strike certain allegations in the motion…

2Cases cited3 opinions

  1. United States of America and W. Donald Bell, Special Assistant, Internal Revenue Service v. The Equitable Trust Company, and Victor DivivoCourt of Appeals for the Fourth Circuit · 1979
  2. Drum v. United StatesDistrict Court, M.D. Pennsylvania · 1983
  3. United States v. Van HorneDistrict Court, D. Nebraska · 1978

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