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UNITED STATES v. PENTELUTE

Civ. Nos. C 82-0402J, C 82-0632J.

568 F.Supp. 76 (1983)

UNITED STATES of America, and Gerald O. Greenwood, Special Agent, Internal Revenue Service, Petitioners, v. Daniel F. PENTELUTE, Respondent. UNITED STATES of America, and Gerald O. Greenwood, Special Agent, Internal Revenue Service, Petitioners, v. Harriott Louise PENTELUTE, Respondent.

United States District Court, D. Utah, C.D.

May 16, 1983.

Attorney(s) appearing for the Case

Charles William Ryan, Asst. U.S. Atty., Salt Lake City, Utah, for petitioners.

Jerome Mooney, J. Jay Bullock, Salt Lake City, Utah, Benjamin G. Sprechler, New York City, for respondents.

MEMORANDUM OPINION AND ORDER

JENKINS, District Judge.

This action stems from a dispute surrounding the summons power of the Internal Revenue Service (IRS). Each of the respondents, Daniel F. Pentelute and Harriott L. Pentelute, was served with a summons authorized by § 7602 of the Internal Revenue Code.1 Pursuant to those summonses, the IRS seeks handwriting exemplars2 from the respondents in...

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