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MOUTEVELIS v. UNITED STATES

No. 83-3288.

727 F.2d 313 (1984)

Konstantinos MOUTEVELIS, Appellant, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided February 9, 1984.

Attorney(s) appearing for the Case

Shumaker & Williams, Keith A. Clark, John B. Lampi, Harrisburg, Pa., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, William A. Whitledge, Tax Div., Dept. of Justice, Washington, D.C., for appellee; David D. Queen, U.S. Atty., Harrisburg, Pa., of counsel.

Before GIBBONS and BECKER, Circuit Judges and ATKINS, District Judge.

Submitted Under Third Circuit Rule 12(6) January 23, 1984.

OPINION OF THE COURT

GIBBONS, Circuit Judge:

Konstantinos Moutevelis appeals from an order of the district court, 564 F.Supp. 1554, denying his motion to quash an Internal Revenue Service summons directed to the Mid-State Bank. He contends that the court erred in denying the motion to quash without permitting discovery and without conducting an evidentiary...

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