Legal Opinion
Dorsey v. United States
District Court, D. Maryland
Decided October 7, 1985No. Civ. A. M-84-3676PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
JAMES R. MILLER, Jr., District Judge.
On September 12,1984, Internal Revenue Agent Gregory Szczeszek issued a summons to the Mercantile Safe Deposit and Trust Co. seeking the records of Jerome and Vera Dorsey, persons whose tax liabilities he was assigned to investigate (Paper No. 3, Affidavit of Szczeszek). Pursuant to 26 U.S.C. § 7609, Jerome and Vera Dorsey, on October 2,1984, initiated this action to quash that summons (Paper No. 1).
The respondent, United States, has filed a motion to dismiss the Dorseys’ petition to quash the summons (Paper Nos. 3 & 5). The petitioners…
2Cases cited6 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- McTaggart v. United StatesDistrict Court, E.D. Michigan · 1983
- Riggs v. United StatesDistrict Court, N.D. Illinois · 1983
- Albert Ginsberg v. United StatesCourt of Appeals for the Fourth Circuit · 1983
- Yocum v. United States Internal Revenue ServiceDistrict Court, N.D. Indiana · 1984
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3Cited by3 opinions
- Dame v. United StatesDistrict Court, S.D. New York · 1986
- Bell v. United StatesDistrict Court, D. Maryland · 2007
- Knudsen v. Contract Callers, Inc.District Court, E.D. New York · 2021