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DRUM v. UNITED STATES

Civ. No. 83-0369.

570 F.Supp. 938 (1983)

Elmer H. DRUM, et ux., Petitioners, v. UNITED STATES, Respondent.

United States District Court, M.D. Pennsylvania.

July 14, 1983.

Attorney(s) appearing for the Case

John P. Kopesky, Thomas A. Masterson, Robert D. Comfort, Morgan, Lewis & Bockius, Philadelphia, Pa., William E. Nichols, McCormick, Reeder, Nichols, Sarno, Bahl & Knecht, Williamsport, Pa., for petitioners.

Michael J. Salem, Trial Attorney, Tax Div., U.S. Dept. of Justice, Washington, D.C., for United States.

OPINION

MUIR, District Judge.

Elmer H. Drum and Linda L. Drum (hereinafter Drum) filed the above-captioned petition to quash Internal Revenue Summonses on March 21, 1983. Drum petitions this Court to quash three administrative summonses issued by the Internal Revenue Service as part of an investigation of Drum. The first challenged summons was issued on March 1, 1983 to the Northern Central Bank. The second summons...

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