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SPINE v. U.S.

No. C-2-86-1109.

670 F.Supp. 217 (1987)

Sam SPINE, Pat Spine, Petitioners, v. UNITED STATES of America, et al., Respondents.

United States District Court, S.D. Ohio, E.D.

June 25, 1987.

Attorney(s) appearing for the Case

Sam Spine and Pat Spine, pro se.

Barbara L. Beran, Asst. U.S. Atty., Robert W. Kern, Gerald C. Miller, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondents.

MEMORANDUM AND ORDER

HOLSCHUH, District Judge.

Petitioners Sam and Pat Spine bring this action against the United States, the IRS, and Randal S. Schneck, a special agent of the IRS. Petitioners seek to quash administrative summonses served by the IRS on Sears, J.C. Penney Co., Lazarus, Huntington National Bank, Diamond Savings & Loan, Society Bank, BancOhio National Bank, and Citizens Federal Savings & Loan, on the basis that these warrantless summonses...

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