SEGMOND v. UNITED STATES

No. 83 Civ. 1312 (SWK).

589 F.Supp. 568 (1984)

In the Matter of the Internal Revenue Service Summonses Served Upon Bernard SEGMOND, Petitioner, v. UNITED STATES of America, Respondent.

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

June 22, 1984.


Attorney(s) appearing for the Case

Rogovin & Golub, by Benjamin J. Golub, New York City, for petitioner.

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


MEMORANDUM OPINION AND ORDER

KRAM, District Judge.

The above-captioned action is before this Court upon the petition of Bernard Segmond ("taxpayer") to quash seven summonses issued by the Internal Revenue Service ("IRS"), described more fully below, and upon the cross-motion of the respondent to enforce those summonses. For the reasons discussed below, the petition is denied and the cross-motion is granted.

BACKGROUND

The IRS is conducting...

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