ALBACHTEN v. CORBETT

No. 1150.

156 F.Supp. 863 (1957)

Henry E. ALBACHTEN and Rita C. Albachten, Petitioners, v. Paul H. CORBETT, Special Agent, Internal Revenue Service, Respondent.

United States District Court S. D. California, Central Division.

October 21, 1957.


Attorney(s) appearing for the Case

Baird & Holley, Los Angeles, Cal., for petitioners.

Laughlin E. Waters, U. S. Atty., Edw. R. McHale, Asst. U. S. Atty. and Robert H. Wyshak, Asst. U. S. Atty., Los Angeles, Cal., for respondent.


BYRNE, District Judge.

The Albachtens filed a complaint (which they denominated a "petition") seeking to quash summonses directed to certain persons other than themselves.

Corbett filed an answer and then moved to dismiss upon the ground that the complaint failed to state a claim upon which relief can be granted.

A summons is a process notifying the person to whom it is directed that he must appear on the day designated therein and thereupon make answer...

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