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U.S. v. DUNCAN

No. 87 C 7894.

704 F.Supp. 820 (1989)

UNITED STATES of America, Plaintiff, v. R. Bruce DUNCAN, Defendant.

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

January 5, 1989.

Attorney(s) appearing for the Case

Anton R. Valukas, U.S. Atty., Chicago, Ill., for plaintiff.

Daniel T. Hartnett, Silets and Martin, Ltd., Chicago, Ill., for defendant.

MEMORANDUM OPINION AND ORDER

ROVNEP, District Judge.

I. INTRODUCTION

The United States of America (the "government") brought this case pursuant to 26 U.S.C. §§ 7402(b) and 7604(a) to obtain judicial enforcement of an Internal Revenue Service ("IRS") summons. The summons, addressed to Duncan personally and d/b/a Chicago Appraisers (a sole proprietorship), was served on January 22, 1987. The summons directed R. Bruce Duncan to appear before...

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