Legal Opinion
Nardini v. United States
District Court, D. Massachusetts
Decided December 16, 1987No. Civ. A. 87-988-McPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
McNAUGHT, District Judge.
This is a Rule 12 motion to dismiss a petition to quash an Internal Revenue Service summons. The petition was brought pursuant to 26 U.S.C. § 7609(b)(2) which deals with proceedings to quash summonses served on third party recordkeepers. No oral argument was heard, the parties having agreed to submission on the papers.
The facts are not in serious dispute. According to copies of documents provided by the United States, on March 24, 1984 an IRS summons was served upon Attorney Louis F. Giovanni requiring an appearance and production of documents…
2Cases cited8 opinions
- George M. Stringer v. United States of America, and Ira G. Chambless, Internal Revenue Agent, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Riggs v. United StatesDistrict Court, N.D. Illinois · 1983
- Bilodeau v. United StatesDistrict Court, D. New Hampshire · 1983
- Franklin v. United StatesDistrict Court, E.D. Michigan · 1984
- Brohman v. MasonDistrict Court, W.D. New York · 1984
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cosme v. Internal Revenue ServiceDistrict Court, E.D. New York · 1989