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GRISHAM v. UNITED STATES

No. 83 Civ. 3785-CSH.

578 F.Supp. 73 (1983)

Will D. GRISHAM and Rheta Grisham, Petitioners, v. UNITED STATES of America, Respondent.

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

September 22, 1983.

Attorney(s) appearing for the Case

Will D. Grisham and Rheta Grisham, pro se.

Rudolph W. Giuliani, U.S. Atty., S.D. N.Y., New York City, for respondent.

MEMORANDUM OPINION AND ORDER

HAIGHT, District Judge:

Petitioner Will D. Grisham filed a petition with this Court on May 18, 1983, seeking to quash two Internal Revenue Service summonses served on third-party record-keeper Drexel, Burnham & Lambert pursuant to the provisions of the Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA"), Pub.L. 97-248. The case is presently before the Court on the Government's motion to dismiss the petition for lack...

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