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SHUPACK v. GROH

No. 74-1855 Summary Calendar.

498 F.2d 675 (1974)

Robert A. SHUPACK, Plaintiff-Appellant, v. Fred GROH, Special Agent, Intelligence Division, Internal Revenue Service, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

August 9, 1974.

Attorney(s) appearing for the Case

Eugene M. Short, Jr., Coral Gables, Fla., for plaintiff-appellant.

Robert W. Rust, U. S. Atty., Robert N. Reynolds, Asst. U. S. Atty., Miami, Fla., John P. Hines, U. S. Dept. of Justice, Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Chief, App. Sec., Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellees.

Before COLEMAN, DYER and RONEY, Circuit Judges.

PER CURIAM:

Shupack's suit sought (1) to quash an Internal Revenue Service summons which had been served upon him; (2) to compel the agents of the Service to recognize him as the legal representative of the husband taxpayer, and (3) to recover actual and exemplary damages from the agents who had served the summons. The district court dismissed the suit and Shupack appealed. We affirm.

Whether the district court erred in refusing to quash the summons is moot...

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