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HETHCOTE v. UNITED STATES

Civ. No. F 83-154.

604 F.Supp. 117 (1984)

Merritt L. HETHCOTE, Petitioner, v. UNITED STATES of America and Ralph R. Smith, Revenue Agent of the Internal Revenue Service, Respondents.

United States District Court, N.D. Indiana, Fort Wayne Division.

August 10, 1984.

Attorney(s) appearing for the Case

Merritt L. Hethcote, pro se.

Matthew Yackshaw, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., David H. Miller, Asst. U.S. Atty., Fort Wayne, Ind., for respondents.

ORDER

WILLIAM C. LEE, District Judge.

This matter is before the court on a Petition to Quash an Internal Revenue summons. The United States filed a response to that petition and further filed a "Motion for Summary Enforcement of Summons and for an Award of Attorneys' Fees and Costs." For the reasons set forth below, the petition to quash will be denied, and the United States' request for summary enforcement and for an award of attorney fees, costs and expenses...

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