Albachten v. Corbett, 1150.
| Citation | 156 F. Supp. 863 |
| Decision Date | 21 October 1957 |
| Docket Number | No. 1150.,1150. |
| Parties | Henry E. ALBACHTEN and Rita C. Albachten, Petitioners, v. Paul H. CORBETT, Special Agent, Internal Revenue Service, Respondent. |
| Court | U.S. District Court — Southern District of California |
Baird & Holley, Los Angeles, Cal., for petitioners.
Laughlin E. Waters, U. S. Atty., Edw. R. McHale, Asst. U. S. Atty. and Robert H. Wyshak, Asst. U. S. Atty., Los Angeles, Cal., for respondent.
The Albachtens filed a complaint (which they denominated a "petition") seeking to quash summonses directed to certain persons other than themselves.
Corbett filed an answer and then moved to dismiss upon the ground that the complaint failed to state a claim upon which relief can be granted.
A summons is a process notifying the person to whom it is directed that he must appear on the day designated therein and thereupon make answer to claims or give testimony or produce certain books, papers or other data. It is personal to the person to whom it is directed and strangers have no standing either to substitute themselves for the person to whom it is directed, or to quash it.
The particular summonses which the Albachtens seek to quash were issued pursuant to Section 7602 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7602, and were directed to Arlow C. McIntyre and Bay Cities Escrow Company, a corporation. McIntyre and the corporation were directed to appear before an officer of the Internal Revenue Service to give testimony relating to the tax liability of the Albachtens and to produce certain books and papers in their possession relating to the business transactions of the Albachtens.
The summonses do not require anything of the Albachtens and the Albachtens do not have any standing to quash them.
Directing attention to Rule 12(b), F.R.Civ.P. 28 U.S.C.A. and the provision, "A motion making any of these defenses shall be made before pleading if a further pleading is permitted", the Albachtens contend that the motion to dismiss must be denied because Corbett's answer was filed before the motion to dismiss.
A court would be warranted in denying a motion to dismiss when not interposed before answer, but that is not to say the court in its discretion may not consider the motion. Gaynor v. Metals Reserve Co., 8 Cir., 166 F.2d 1011; Watts-Wagner Co., Inc., v. General Motors Co., D.C., 64 F.Supp. 506; Equitable Life Assurance Soc. of U. S. v. Saftlas, D.C., 35 F.Supp. 62; Goodman v. United States,...
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...vehicles mentioned in the Rule, courts have exercised their discretion to hear a post-answer motion to dismiss. Albachten v. Corbett, 156 F.Supp. 863, 864 (S.D.Cal. 1957) (court granted post-answer motion to dismiss as exercise of discretion). See Horwitz v. Food Town, Inc., 241 F.Supp. 1, ......
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Gundy v. Cal. Dep't of Corr. & Rehab.
...in their first motion to dismiss). The defense of failure to state a claim may be raised at any time before trial. Albachten v. Corbett, 156 F.Supp. 863, 864 (S.D. Cal. 1957). Plaintiff is not barred by Rule 12(g)(2) from asserting Rule 12(b)(6) defenses in her instant motion to dismiss. Ad......
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Sun Microsystems Inc. v. Hynix Semiconductor Inc.
...Cir.1988). In addition, the court may consider the defense of failure to state a claim at any time before trial. Albachten v. Corbett, 156 F.Supp. 863, 864 (S.D.Cal. 1957). Rule 12(h)(2) provides that a defense of failure to state a claim may be made in any Rule 7(a) pleading permitted or o......
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In re Magnus, Mabee & Reynard, Inc.
...strangers have no standing either to substitute themselves for the person to whom it is directed, or to quash it." Albachten v. Corbett, 156 F.Supp. 863, 864 (S.D.Cal.1957). And, as in this case with respect to the summons served on the corporation, the person summoned can, if he chooses, m......