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  5. 835 F.Supp. 1033 (1993)
 

PYLAR v. U.S.

No. 4:92-MC-04.

835 F.Supp. 1033 (1993)

Donald R. PYLAR, et al., Petitioners, v. UNITED STATES of America, Respondent.

United States District Court, W.D. Michigan, S.D.

August 17, 1993.

Attorney(s) appearing for the Case

Daniel J. Henry, Jr., Robert G. Lewandowski, Gary S. Gondek, KLH, PC, St. Clair Shores, MI, for petitioners.

Michael W. Davis, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant.

OPINION

ROBERT HOLMES BELL, District Judge.

This matter is before the Court on a petition filed pursuant to 26 U.S.C. § 7609(b) to quash 5 Internal Revenue Service ("IRS") summonses and the cross motion of the United States filed pursuant to 26 U.S.C. § 7609(h) for summary denial of the petition to quash and for enforcement of the summonses.

On November 16 and 19, 1992, Petitioners were served with 5 IRS summonses issued in the matter...

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