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UNITED STATES v. BARTER SYSTEMS, INC.

No. 81-2270.

694 F.2d 163 (1982)

UNITED STATES of America and Joseph M. Bilunas, Revenue Agent of the Internal Revenue Service, Appellants, v. BARTER SYSTEMS, INC. and Harry Hayter as President of the Barter Systems, Inc., Appellees.

United States Court of Appeals, Eighth Circuit.

Decided December 3, 1982.

Rehearing Denied January 24, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, William A. Whitledge, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellants.

Clifton Peter Rose, Williams & Jensen, P.C., Washington, D.C., for appellees.

Before LAY, Chief Judge, JOHN R. GIBSON, Circuit Judge, and FAIRCHILD, Senior Circuit Judge.

JOHN R. GIBSON, Circuit Judge.

The United States and Joseph M. Bilunas, Revenue Agent of the Internal Revenue Service (IRS), appeal a decision of the district court denying enforcement of an IRS summons issued to Barter Systems, Inc. (BSI) and Harry Hayter, President of BSI. 1982-1 U.S. Tax Cas. (CCH) ¶ 9127 (D.Neb. Sept. 16, 1981). This case involves the question of whether an IRS summons that is issued to determine the correct tax liabilities of a named taxpayer...

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