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  5. 579 F.Supp.2d 781 (2008)
 

ZUGERESE TRADING, L.L.C. v. I.R.S.

Civil Action No. 08-936.

579 F.Supp.2d 781 (2008)

ZUGERESE TRADING, L.L.C., et al v. INTERNAL REVENUE SERVICE.

United States District Court, E.D. Louisiana.

July 25, 2008.

Attorney(s) appearing for the Case

Michael D. Lutgring, Stone, Pigman, Walther, Wittmann, LLC, Daniel D. Holliday, III, Attorney at Law, Baton Rouge, LA, for Zugerese Trading, L.L.C., et al.

Richard Donald Euliss, U.S. Department of Justice, Washington, DC, for Internal Revenue Service.

ORDER AND REASONS

CARL J. BARBIER, District Judge.

Before the Court is Petitioners Zugerese Trading, LLC and Harbor Bay Fund, LLC's Petition to Quash Summons (Rec. Doc.1) and the United States' Motion to Deny Petition to Quash and for Enforcement of the IRS Summons (Rec. Doc.9).

These motions, which are opposed, are before the Court on the briefs. Upon review of the record, the memoranda of counsel, and the applicable law...

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