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PARRISH v. UNITED STATES

Civ. A. No. 4741.

256 F.Supp. 793 (1966)

John P. PARRISH and Frances S. Parrish, Plaintiffs, v. UNITED STATES of America, James P. Boyle, Benjamin I. Sondac, A. Jackson Barden, Jr., and Kenneth E. McElroy, Defendants.

United States District Court E. D. Virginia, Richmond Division.

July 22, 1966.

Attorney(s) appearing for the Case

Frank W. Hardy, Richmond, Va., for plaintiffs.

C. Vernon Spratley, Jr., U. S. Atty., Richmond, Va., George Lynch, Atty. Gen., Litigation Section, Tax Division, Dept. of Justice, Washington, D. C., for defendants.

MEMORANDUM OF THE COURT

BUTZNER, District Judge.

John P. Parrish and Frances S. Parrish, taxpayers, invoking the equity powers of this court and Fed. R. Crim. P. 41(e), seek a pre-indictment injunction against officials of the Internal Revenue Service and suppression and destruction of evidence. The plaintiffs charge deprivation of rights secured by the Fourth, Fifth and Sixth Amendments to the Constitution.

The defendants, claiming sovereign immunity...

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