Konstantinos Moutevelis v. United States

OPINION OF THE COURT

GIBBONS, Circuit Judge:

Konstantinos Moutevelis appeals from an order of the district court, 564 F.Supp. 1554, denying his motion to quash an Internal Revenue Service summons directed to the Mid-State Bank. He contends that the court erred in denying the motion to quash without permitting discovery and without conducting an evidentiary hearing. We have appellate jurisdiction. 28 U.S.C. § 1291 (1976); 26 U.S.C. § 7609(h)(1) (1976). We affirm.

I

William J. Yankovich, a special agent of the Criminal Investigation Division, Internal Revenue Service, during the course of an…