ADAMOWICZ v. U.S.

Docket Nos. 06-4667-cv, 07-4723-cv.

531 F.3d 151 (2008)

Michael ADAMOWICZ, Elizabeth Fraser, individually and as Executors of the Estate of Mary Adamowicz, Deceased, Petitioners-Appellants, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: July 9, 2008.


Attorney(s) appearing for the Case

Frederick M. Sembler, Law Office of Frederick M. Sembler, PLLC, New York, NY, for Appellants.

Kenneth W. Rosenberg (Eileen J. O'Connor & Nathan J. Hochman, Assistant Attorneys General, Andrea R. Tebbets, on the brief, Roslynn R. Mauskopf & Benton J. Campbell, United States Attorneys, of counsel), Tax Division, U.S. Department of Justice, Washington, DC, for Appellee.

Before: HALL, LIVINGSTON, and GIBSON, Circuit Judges.


PER CURIAM:

Petitioners-Appellants Michael Adamowicz and Elizabeth Fraser appeal from the decisions of the United States District Court for the Eastern District of New York (Wexler, J.) denying their petitions to quash four different third-party summonses and enforcing two other summonses issued by the Internal Revenue Service ("IRS") as part of its ongoing investigation into the estate and gift tax liability of their mother's estate.1

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