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COLUMBUS SURGICAL SERVICES, INC. v. U.S.

Nos. C2-94-467, C2-94-808.

885 F.Supp. 1050 (1994)

COLUMBUS SURGICAL SERVICES, INC., et al., Petitioners, v. UNITED STATES of America, Respondent. UNITED STATES of America, Petitioner, v. Francis E. BARNES, et al., Respondents.

United States District Court, S.D. Ohio, Eastern Division.

December 27, 1994.

Attorney(s) appearing for the Case

Terrence Austin Grady, Columbus, OH, for petitioners.

Jeffrey Paul Hopkins, U.S. Atty's Office, Columbus, OH, for respondent.

OPINION AND ORDER

GEORGE C. SMITH, District Judge.

These consolidated cases present a single issue for decision: should the Court quash or decline to enforce summonses issued by the Internal Revenue Service to taxpayers Francis E. Barnes, Gloria Barnes, and Columbus Surgical Services, Inc., and to their accountant, Matthew Yuskewich. In the first-filed case, case No. C2-94-467, the taxpayers requested that the summonses be quashed. In the second-filed...

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