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MIMICK v. U.S.

Nos. 91-1695, 91-1696.

952 F.2d 230 (1991)

Thomas O. MIMICK and Michele R. Mimick, Appellees, v. UNITED STATES of America, Appellant. UNITED STATES of America and Special Agent Mark A. Kula, Internal Revenue Service, Appellants, v. Thomas O. MIMICK and Michele R. Mimick, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided December 26, 1991.

Attorney(s) appearing for the Case

Gary R. Allen, Washington, D.C. (William A. Whitledge and Charles E. Brookhart, on brief), for appellants.

Allen L. Fugate, North Platte, Neb., for appellees.

Before LAY, Chief Judge, and ARNOLD, Circuit Judge, and STUART, Senior District Judge.

STUART, Senior District Judge.

The United States appeals from an order of the United States District Court for the District of Nebraska denying enforcement of three administrative summonses. We are called upon to determine whether the copies of the summonses issued to the taxpayers satisfy the requirement that an "attested copy" be served pursuant to 26 U.S.C. § 7603 (1988).

I.

Taxpayers, Thomas and Michele Mimick, are husband and wife residing...

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