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UNITED STATES v. BACHE HALSEY STUART, INC.

No. M-18-304 (RWS).

563 F.Supp. 898 (1982)

UNITED STATES of America and Marvin Schwartz, Revenue Agent, Internal Revenue Service, Petitioners, v. BACHE HALSEY STUART, INC., Respondent.

United States District Court, S.D. New York.

September 28, 1982.

Attorney(s) appearing for the Case

John S. Martin, Jr., U.S. Atty., S.D.N.Y., New York City, for petitioners; David M. Jones, Asst. U.S. Atty., New York City, of counsel.

Lane & Mittendorf, New York City, for intervenor; New York City, William E. Kelly, Leo S. Ullman, James L. Marketos, New York City, of counsel.

OPINION

SWEET, District Judge.

Intervenor Hans Daniel Melchers ("Melchers") moves pursuant to 26 U.S.C. §§ 7402 & 7604 to quash the subpoena served upon respondent Bache Halsey Stuart, Inc. ("Bache") and to dismiss the petition of the petitioner United States of America ("the Government"). For the reasons stated below, the motion is denied.

A summons was issued by the Internal Revenue Service ("IRS") to render assistance to the Kingdom...

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