GAUMER v. U.S.

No. C87-1783.

685 F.Supp. 167 (1988)

Richard G. GAUMER, Petitioner/Plaintiff, v. UNITED STATES of America, et al., Respondents/Defendants.

United States District Court, N.D. Ohio, E.D.

February 9, 1988.


Attorney(s) appearing for the Case

Richard G. Gaumer, pro se.

J. William Sikora, Asst. U.S. Atty., Cleveland, Ohio, Gerald C. Miller, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondents/defendants.


MEMORANDUM AND ORDER

WHITE, District Judge.

This is a proceeding to quash an Internal Revenue Service Summons pursuant to 26 U.S.C. § 7609(b). The government has filed a motion to dismiss or for summary judgment on grounds that the commencement and maintenance of the action is barred by the sovereign immunity of the United States and that the Court lacks subject matter jurisdiction to entertain the proceeding.

26 U.S.C. § 7609(b)(2)(A)...

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