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UNITED STATES v. GRABLE

No. G84-1130 CA.

622 F.Supp. 454 (1985)

UNITED STATES of America and Maria Della Mora, Revenue Officer of the Internal Revenue Service, Plaintiffs, v. Phillip B. GRABLE, Defendant.

United States District Court, W.D. Michigan, S.D.

August 23, 1985.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div. by D. Patrick Mullarkey, Chief, Civil Trial Section, U.S. Dept. of Justice, Washington, D.C., John A. Smietanka, U.S. Atty. by Edith A. Landman, Grand Rapids, Mich., for Government.

David M. Gadaleto, Theresa Mikan, Lansing, Mich., for defendant.

OPINION RE MOTION FOR ASSESSMENT OF ATTORNEY FEES

HILLMAN, District Judge.

This was originally an action to enforce an Internal Revenue summons issued by a revenue officer of the Internal Revenue Service (IRS) to respondent, Phillip B. Grable (taxpayer), pursuant to section 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602. The summons arose out of an investigation of the federal tax liability of the taxpayer for the years 1979 through 1982...

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