NARDINI v. U.S.

Civ. A. No. 87-988-Mc.

676 F.Supp. 389 (1987)

Michael J. NARDINI, Mary Nardini and Michael J. Nardini, D.D.S., P.C., Petitioners, v. UNITED STATES of America, Respondent.

United States District Court, D. Massachusetts.

December 16, 1987.


Attorney(s) appearing for the Case

Parisi, DeLorenzo, Gordon, Pasquariello & Weiskopf, Eric A. Tepper, Schenectady, N.Y., for petitioners.

Joseph S. Ackerstein, Asst. U.S. Atty., David H. Dickieson, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.


MEMORANDUM AND ORDER

McNAUGHT, District Judge.

This is a Rule 12 motion to dismiss a petition to quash an Internal Revenue Service summons. The petition was brought pursuant to 26 U.S.C. § 7609(b)(2) which deals with proceedings to quash summonses served on third party recordkeepers. No oral argument was heard, the parties having agreed to submission on the papers.

The facts are not in serious dispute. According to copies of documents provided...

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