Legal Opinion
Marvin Barmes and Barbara Barmes v. United States
Court of Appeals for the Seventh Circuit
Decided December 2, 1999No. 98-4182PublishedCited by 31 opinions
1Per curiam
Marvin and Barbara Barmes (the “Barmeses”) petitioned the district court to quash an Internal Revenue Service (“IRS”) summons served on a bank where they have signature authority over a trust account. The district court granted the government’s motion to dismiss. The Barmeses appeal, arguing that the district court erred in dismissing their petition because I.R.C. § 7609 gives them the right to move to quash the summons. We affirm.
BACKGROUND
The IRS assessed payroll taxes, penalties and interest in excess of $300,000 against the Marvin L. Barmes and Barbara J. Barmes Partnership, d/b/a…
2Cases cited6 opinions
- BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
- United States v. DalmSupreme Court of the United States · 1990
- Raymond E. McMillen Jr. And Laura McMillen v. United States Department of TreasuryCourt of Appeals for the First Circuit · 1991
- Taracorp, Inc. v. Nl Industries, Inc.Court of Appeals for the Seventh Circuit · 1996
- James Grammatico v. United StatesCourt of Appeals for the Seventh Circuit · 1997
1 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
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- Sheila Ann Ip v. United States of America Martin LumCourt of Appeals for the Ninth Circuit · 2000
- State of Wisconsin v. Abbott LaboratoriesDistrict Court, W.D. Wisconsin · 2005
- United States v. Thomas L. JohnsonCourt of Appeals for the Seventh Circuit · 2003
- Viewtech, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2011
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