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RUSSELL v. U.S.

No. 1:96-MC-84.

969 F.Supp. 24 (1997)

Orval P. RUSSELL, Petitioner, v. UNITED STATES of America, Respondent.

United States District Court, W.D. Michigan, Southern Division.

March 27, 1997.

Attorney(s) appearing for the Case

Orval D. Russell, Grand Rapids, MI, pro se.

Christine A. Grant, Trial Attorney, U.S. Dept. of Justice, Tax Division, Washington, DC, for U.S.

OPINION

ROBERT HOLMES BELL, District Judge.

Before the Court is Respondent's motion for summary denial of petition and enforcement of Internal Revenue Service summons. For the reasons stated below, this Court will grant Respondent's motion.

The Petitioner has brought an action to quash service of third party Internal Revenue Service summons. The summons was issued and served in order to assist in determining...

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