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UNITED STATES v. I.C. INDUSTRIES, INC.

No. 82 C 5459.

555 F.Supp. 219 (1983)

UNITED STATES of America and John Pelican, Petitioners, v. I.C. INDUSTRIES, INC. and Robert F. Schnoes, Respondents.

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

January 12, 1983.

Attorney(s) appearing for the Case

Dan K. Webb, U.S. Atty., Chicago, Ill., James H. Jeffries, III, Robert G. Nath, Trial Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for petitioners.

Michael M. Conway, Frederic W. Hickman, Hopkins & Sutter, Chicago, Ill., for respondents.

MEMORANDUM OPINION AND ORDER

SHADUR, District Judge.

In this action the United States and Internal Revenue Service ("IRS") Revenue Agent John Pelican ("Pelican") (collectively "petitioners") seek enforcement of an IRS summons issued to I.C. Industries, Inc. ("Industries") and its president and chief operating officer Robert F. Schnoes (collectively "respondents"). Respondents have moved to quash the summons, and petitioners in turn have moved for summary...

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