Legal Opinion
Pflum v. United States
District Court, D. Kansas
Decided January 31, 1997No. Nos. 96-4105-SAC, 96-4106-SAC and 96-4113-SACPublished
1Opinion of the Court
MEMORANDUM AND ORDER
CROW, Senior District Judge.
On May 13, 1996, Revenue Officer Angie Anderson, an employee of the Internal Revenue Service, caused summonses to be issued to three financial institutions1 to aid in the collection of unpaid federal tax liability assessed against David Pflum on April 10, 1990.2 Each summons sought the production of Pflum’s banking records, including loan applications, agreements and financial statements, for the period of January 1, 1988, through May 13,1996.
On May 28, 1996, Pflum filed two separate pleadings titled “Petition to Quash Internal Revenue Service…
2Cases cited13 opinions
- United States v. TestanSupreme Court of the United States · 1976
- United States v. DalmSupreme Court of the United States · 1990
- National Commodity & Barter Ass'n, National Commodity Exchange v. GibbsCourt of Appeals for the Tenth Circuit · 1989
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Fostvedt v. United StatesCourt of Appeals for the Tenth Circuit · 1992
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