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SCOTTY'S CONTRACTING & STONE CO. v. U.S.

No. CIV.A. 1:01-CV-118-M.

201 F.Supp.2d 757 (2001)

SCOTTY'S CONTRACTING & STONE CO. Petitioner v. UNITED STATES of America Respondent

United States District Court, W.D. Kentucky, Bowling Green Division.

November 7, 2001.

Attorney(s) appearing for the Case

Robert C. Webb, Theresa A. Canaday, Frost, Brown & Todd, Louisville, KY, for Petitioner.

Stuart D. Gibson, United States Department of Justice, Tax Division, Washington, DC, for Respondent.

MEMORANDUM OPINION AND ORDER

MCKINLEY, District Judge.

This matter is before the Court on motion of the Petitioner, Scotty's Contracting & Stone Company ("Scotty's Contracting") to quash two third-party summonses issued to the Petitioner's accountants by an Internal Revenue Service Special Agent [DN 1]. The Respondent also moves for summary enforcement of the re-issued summons [DN 3]. The parties have briefed the issues, the Court has reviewed the filings...

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