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2121 ARLINGTON HEIGHTS CORP. v. I.R.S.

No. 96-2888.

109 F.3d 1221 (1997)

2121 ARLINGTON HEIGHTS CORP., Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Robert E. Rubin, Secretary of the Treasury, Margaret M. Richardson, Commissioner of Internal Revenue, and Victoria Fedele, Internal Revenue Agent, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided March 31, 1997.

Attorney(s) appearing for the Case

Robert P. Sheridan (argued), Chicago, IL, for Plaintiff-Appellant.

Charles E. Brookhart, Annette M. Wietecha, Pamela C. Berry (argued), Department of Justice, Tax Division, Appellate Section, Jennifer M. Blunt, Department of Justice, Tax Division, Washington, DC, Thomas P. Walsh, Office of the United States Attorney, Civil Division, Chicago, IL, for I.R.S.

Charles E. Brookhart, Pamela C. Berry, Department of Justice, Tax Division, Appellate Section, Thomas P. Walsh, Office of the United States Attorney, Civil Division, Chicago, IL, for Robert E. Rubin, Margaret M. Richardson, Victoria Fedele.

Before POSNER, Chief Judge, and ROVNER and EVANS, Circuit Judges.

TERENCE T. EVANS, Circuit Judge.

The Wellington, a popular restaurant in suburban Chicago owned by the 2121 Arlington Heights Corporation, currently finds itself under the microscope of an Internal Revenue Service audit of its 1992 and 1993 tax returns. During the course of the audit the IRS issued an administrative summons to the local phone company, Ameritech, requesting a list of the restaurant's outgoing phone calls from May 1994 through October 1995. The Wellington...

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