BROHMAN v. MASON

No. CIV-83-754E.

587 F.Supp. 62 (1984)

In the Matter of Frank J. BROHMAN and Alice Brohman, Petitioners, v. Russell G. MASON, Internal Revenue Agent, Internal Revenue Service, and United States of America, Respondents.

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

July 5, 1984.


Attorney(s) appearing for the Case

Eugene C. Tenney, Buffalo, N.Y., for petitioners.

Sonia C. Jaipaul, Asst. U.S. Atty., Buffalo, N.Y., for respondents.


MEMORANDUM and ORDER

ELFVIN, District Judge.

In this action pursuant to 26 U.S.C. § 7609(b)(2) seeking to quash seven Internal Revenue Service ("IRS") summonses, respondents have moved to dismiss the petition under Fed.R.Civ.P. rule 12(b)(1) for lack of subject matter jurisdiction. Respondents assert that the petition to quash was not filed in a timely manner inasmuch as it was filed July 12, 1983, twenty-one days after notice of the summonses was mailed...

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