Legal Opinion
United States of America and Earl E. Hart, Revenue Agent of the Internal Revenue Service v. Stanley P. Gimbel
Court of Appeals for the Seventh Circuit
Decided January 17, 1986No. 84-2120PublishedCited by 37 opinions
1Opinion of the Court
SWYGERT, Senior Circuit Judge.
This action arises out of respondent-appellee Stanley P. Gimbel’s refusal to comply with a summons issued by the Internal Revenue Service (the “IRS” or the “Government”), pursuant to 26 U.S.C. § 7602(2) (1982). The Government filed a petition in the United States District Court for the Eastern District of Wisconsin seeking enforcement of the summons. See 26 U.S.C. §§ 7402(b), 7604(a). The district judge dismissed the Government’s petition. We reverse.
I
On May 18,1982 IRS Agent Earl E. Hart served a summons on Gimbel, an attorney for James J. and Karen Valona,…
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3Cited by37 opinions
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