BIRDSEYE v. U.S.

Civ. A. No. 87-0780.

676 F.Supp. 87 (1987)

William R. BIRDSEYE, Boulevard Bookstore, Inc., Businessman's Mang & Con Co., Millstone Enterprises, Inc., R & R Trucking & Transportation, Inc., Truckers Training & Transfer, Inc., and Vee's Book Botique, Inc., Plaintiffs, v. UNITED STATES of America, Internal Revenue Service, Defendants.

United States District Court, W.D. Pennsylvania.

September 11, 1987.


Attorney(s) appearing for the Case

Thomas A. Crawford, Jr., Pittsburgh, Pa., for plaintiffs.

Stuart D. Gibson, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Amy Reynolds Hay, Asst. U.S. Atty., U.S. Dist. Court, W.D.P.A., Pittsburgh, Pa., for defendants.


MEMORANDUM OPINION

MENCER, District Judge.

The instant matter is before the Court on a petition to quash an I.R.S. summons, based on Fourth Amendment grounds, made by William R. Birdseye, et al. ("Birdseye"). The respondent, United States of America, Internal Revenue Service ("U.S. A.") made a motion to dismiss for lack of subject matter jurisdiction and a motion to enforce the summons. This Court concludes that pursuant to both 18 U.S.C. § 2518(10...

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