DARLAND v. U.S.

Civil No. S 95-2915.

921 F.Supp. 316 (1996)

Lloyd E. DARLAND, Lois B. Darland, Mark E. Darland, Kim A. Darland, Charlye A. Darland, Security Pacific Activities, Inc. v. UNITED STATES.

United States District Court, D. Maryland.

January 5, 1996.


Attorney(s) appearing for the Case

Lois B. Darland, pro se.

Mark E. Darland, pro se.

Lloyd E. Darland, Security Pacific Activities, Inc., pro se.

Bryan T. Dugan, Dugan & McKissick, Lexington Park, MD, for plaintiffs Kim A. Darland & Charlye A. Darland.

David M. Katinsky, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for U.S.


MEMORANDUM OPINION

SMALKIN, District Judge.

This is a proceeding instituted by a number of taxpayers, seeking to quash so-called "third party" IRS summonses that had been issued to certain record keepers pursuant to 26 U.S.C. §§ 7602, 7603, and 7609. The summonses were served on a number of third party record keepers in September and October of 1995, for the purpose of obtaining records that...

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