United States Eighth Circuit

District court properly granted summary judgment to government in action to quash third-party summonses issued following improper ex parte communications by IRS personnel. No evidence was presented suggesting the summonses were issued for an improper purpose or in bad faith.

Appellate Information

• Decided 04/29/2004
• Published 04/29/2004

Judges

• MELLOY, Circuit Judge., Before MELLOY, McMILLIAN, and BOWMAN, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• James F. Bennett, argued, St. Louis, MO (Kathleen R. Sherby and Anthony S. Gasaway, on the brief), for appellant.


• For Appellees:
  
• Bridget M. Rowan, argued, U.S. Dept. of Justice, Tax Div., Washington, DC (Frank P. Cihlar, U.S. Dept. of Justice, Tax Div., on the brief), for appellee.