District Court, D. Montana November 30, 1982, CV-81-106-BU (Spilman v. Crebo)

MEMORANDUM OPINION

HATFIELD, District Judge.

Herein considered are the defendants’ motions to dismiss, or in the alternative, for summary judgment.

Count I of the complaint alleges that in the course of an investigation of a taxpayer who resides with the plaintiff, defendants Crebo and Elder issued a summons pursuant to 26 U.S.C. § 7602 and served it on the plaintiff.