Gary Steven Covington, Plaintiff Appellant, v. United States of America; Marjorie E. Gordon, Irs Agent,defendants-appellees,andfederal Reserve Board; Jack Mcdonald; Parma Corporation, Defendants, 27 F.3d 562 (4th Cir. 1994)

Appellant appeals from the district court's order dismissing Appellant's motions to quash a September 14, 1993, summons issued by the Internal Revenue Service to Parma Corporation. Our review of the record and the district court's opinion discloses that this appeal is without merit. Accordingly, we affirm on the reasoning of the district court. Covington v. United States, No. MC-93-187-3-P (W.D.N.C. Jan. 31, 1994). We deny Appellant's Petition for Stay Pending Appeal. We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the Court and argument would not aid the decisional process.

AFFIRMED