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UNITED STATES v. SILVERMAN

No. 72 C 157.

359 F.Supp. 1113 (1973)

UNITED STATES of America and Kenneth L. Reger, Special Agent, Internal Revenue Service, Petitioners, v. Alvin SILVERMAN, President of Tiffany Decorating Company, Respondent.

United States District Court, N. D. Illinois, E. D.

March 30, 1973.

Attorney(s) appearing for the Case

Robert E. Sevila, Trial Atty., Dept. of Justice, Washington, D. C., and Matt Cushner, Asst. U. S. Atty., Chicago, Ill., for petitioners.

Harris, Burman & Silets, Chicago, Ill., for respondent.

MEMORANDUM OPINION AND ORDER

BAUER, District Judge.

This cause comes on a petition to enforce an Internal Revenue summons, pursuant to 26 U.S.C. §§ 7402(b) and 7604 (a), and on respondent's motion to quash the summons. The parties have stipulated that the only issue in the action is one of law: whether an officer-shareholder of a Subchapter S corporation may invoke his fifth amendment privilege when...

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