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ARNOLD v. UNITED STATES

Nos. 85-114-Civ-Oc-14, 85-115-Civ-Oc-14.

635 F.Supp. 88 (1986)

Willard and Dorothy ARNOLD; et al., Petitioners, v. UNITED STATES of America, Respondent. (Two Cases)

United States District Court, M.D. Florida, Ocala Division.

March 26, 1986.

Attorney(s) appearing for the Case

Richard Custureri, Ocala, Fla., for petitioners.

Jane Juliano, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.

OPINION AND ORDER

SUSAN H. BLACK, District Judge.

These cases came on upon the Petition to Quash Summons, filed herein on May 8, 1985. The government filed a Motion to Dismiss Petition to Quash and for Enforcement of Internal Revenue Service Summons on December 16, 1985, and petitioners' response in opposition was filed January 3, 1986. The Court heard oral argument on the petition and the motion on March 13, 1986.1

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