DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

031603P.pdf   04/29/2004  Mary A. Robert  v.  United States
   U.S. Court of Appeals Case No:  03-1603
   Eastern District of Missouri   
   Tax case - quash summonses. After IRS personnel engaged in 
   improper ex parte communications, new examiner issued third-party 
   summonses. District court properly granted summary judgment to 
   government in action to quash summonses. Even though official 
   unlawfully engaged in ex parte communications, no evidence was 
   presented suggesting the summonses were issued for improper purpose or 
   in bad faith. District court did not abuse its discretion in denying 
   discovery, as taxpayer did not show discovery would lead to useful 
   relevant evidence. [PUBLISHED] [Melloy, Author]