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U.S. v. MAXEY & CO., P.C.

No. 3:97-CV-0111 AS.

956 F.Supp. 823 (1997)

UNITED STATES of America, Petitioner, v. MAXEY & COMPANY, P.C., Respondent.

United States District Court, N.D. Indiana, South Bend Division.

February 24, 1997.

Attorney(s) appearing for the Case

Clifford D. Johnson, Office of the U.S. Attorney, South Bend, IN, Kevin P. Jenkins, U.S. Dept. of Justice, Washington, DC, for U.S.

Gerald F. Lutkus, Stephen A. Seall, Barnes and Thornburg, South Bend, IN, for Maxey & Co., P.C.

MEMORANDUM AND ORDER

ALLEN SHARP, Chief Judge.

This cause is before the court pursuant to the Petition to Enforce Internal Revenue Service Summons filed by the petitioner, the United States of America, on February 11, 1997. This petition was filed pursuant to 26 U.S.C. §§ 7402(b) and 7604(a), and seeks an order from this court directing the respondent, Maxey & Company, P.C. ("Maxey & Company"), a corporate entity, to obey the summons...

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