Drum v. United States

OPINION

MUIR, District Judge.

Elmer H. Drum and Linda L. Drum (hereinafter Drum) filed the above-captioned petition to quash Internal Revenue Summonses on March 21,1983. Drum petitions this Court to quash three administrative summonses issued by the Internal Revenue Service as part of an investigation of Drum. The first challenged summons was issued on March 1, 1983 to the Northern Central Bank. The second summons was also issued on March 1, 1983 to the Muncy Bank and Trust Company. Both of the above summonses require the entity named therein to appear before Special Agent John J. Grogan of the…