PICKEL v. UNITED STATES

Nos. 83-5672, 83-5684.

746 F.2d 176 (1984)

Bruce PICKEL and Lauren Pickel, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided October 5, 1984.


Attorney(s) appearing for the Case

William C. McClure (argued), Charles B. Watkins, Stanley P. DeGory, McClure & Watkins, P.C., Richard Joseph, Pittsburgh, Pa., for appellees.

Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., J. Alan Johnson, U.S. Atty., Pittsburgh, Pa., Michael L. Paup, Charles E. Brookhart, William A. Whitledge (argued), Tax Div., Dept. of Justice, Washington, D.C., for appellant.

Before WEIS and BECKER, Circuit Judges, and ACKERMAN, District Judge.


OPINION OF THE COURT

BECKER, Circuit Judge.

The government appeals from an order of the United States District Court for the Western District of Pennsylvania quashing two summonses issued, pursuant to 26 U.S.C. § 7602 (1983), by the Internal Revenue Service. The district court refused to enforce the summonses because of the violation of a sequestration order by a government agent, the refusal of the government to identify an FBI informant, and the court...

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