UNITED STATES v. WHITE

Misc. No. CIV-86-140T.

650 F.Supp. 904 (1987)

UNITED STATES of America, and James M. Serling, Estate Tax Attorney, Internal Revenue Service, Petitioners, v. James M. WHITE, as Attorney for and as the Executor of the Estate of Helen P. Smith, Deceased, Respondent.

United States District Court, W.D. New York.

January 7, 1987.


Attorney(s) appearing for the Case

Jonathan W. Feldman, Asst. U.S. Atty., of Rochester, N.Y., Deborah S. Meland, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for petitioners.

James M. White, Rochester, N.Y., for respondent.


DECISION and ORDER

TELESCA, District Judge.

INTRODUCTION

This action was brought on by the Government's petition for enforcement of two IRS summonses under 26 U.S.C. § 7402(b) and § 7604(a). An order to show cause was granted, Mr. White filed a Response, and the Government filed a Reply. The Monroe County Bar Association (MCBA) sought and was granted leave to file a brief amicus curiae...

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