UNITED STATES v. BARTER SYSTEMS OF GRAND RAPIDS

No. G82-36 Misc.

557 F.Supp. 698 (1982)

UNITED STATES of America and Doris R. Edwards, Revenue Agent of the Internal Revenue Service, Petitioners, v. BARTER SYSTEMS OF GRAND RAPIDS, David G. Thaler and David D. Tichelaar, Partners, Respondents.

United States District Court, W.D. Michigan, S.D.

November 29, 1982.


Attorney(s) appearing for the Case

John A. Smietanka, U.S. Atty., Grand Rapids, Mich., U.S. Dept. of Justice, D. Patrick Mullarkey, Chief, Civil Trial Section, Northern Region, Tax Div. by Allen R. Mass and Glenn L. Archer, Jr., Washington, D.C., for petitioners.

C. Peter Rose, William & Jensen, Washington, D.C., Herbert J. Ranta, Grand Rapids, Mich., for respondents.


OPINION

HILLMAN, District Judge.

INTRODUCTION

This is an action to enforce an Internal Revenue Service (IRS) summons pursuant to 26 U.S.C. § 7402(b), 7604(a). The IRS summons was issued by Revenue Agent Doris Edwards to Barter Systems of Grand Rapids (Barter Systems), under section 76021 of the Internal Revenue Code of 1954.

On May 4, 1982, an order was entered...

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