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SALTZMAN v. UNITED STATES

Civ. A. No. 83-1541.

577 F.Supp. 385 (1983)

David SALTZMAN, Petitioner, v. UNITED STATES of America, Respondent.

United States District Court, W.D. Pennsylvania.

November 21, 1983.

Attorney(s) appearing for the Case

Leo A. Keevican, Jr., R. Dennis Osterman, Berkman, Ruslander, Pohl, Lieber & Engel, Pittsburgh, Pa., for petitioner.

Thomas A. Daley, Asst. U.S. Atty., Pittsburgh, Pa., Martin Teel, Tax Div., Dept. of Justice, Washington, D.C., for respondent.

OPINION and ORDER

TEITELBAUM, Chief Judge.

This matter is before the Court on the petition of David Saltzman ("taxpayer") filed under 26 U.S.C. § 7609(b) of the Internal Revenue Code ("Code"), to quash an Internal Revenue Service ("IRS") summons and the petition of the government, filed under 26 U.S.C. § 7609(h), for denial of the petition to quash and for enforcement of the summons.

Specifically, the taxpayer seeks to quash the summons...

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