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DORSEY v. UNITED STATES

Civ. A. No. M-84-3676.

618 F.Supp. 471 (1985)

Jerome C. and Vera B. DORSEY v. UNITED STATES.

United States District Court, D. Maryland.

October 7, 1985.

Attorney(s) appearing for the Case

Louis G. Hutt, Jr. and Lester Adams, Columbia, Md., for petitioners.

Catherine C. Blake, U.S. Atty., and Larry D. Adams, Asst. U.S. Atty., Baltimore, Md., S. Martin Teel, Jr., Michael J. Salem, and Frederic J. Baker, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.

MEMORANDUM AND ORDER

JAMES R. MILLER, Jr., District Judge.

On September 12, 1984, Internal Revenue Agent Gregory Szczeszek issued a summons to the Mercantile Safe Deposit and Trust Co. seeking the records of Jerome and Vera Dorsey, persons whose tax liabilities he was assigned to investigate (Paper No. 3, Affidavit of Szczeszek). Pursuant to 26 U.S.C. § 7609, Jerome and Vera Dorsey, on October 2, 1984, initiated this action to quash that summons (Paper...

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