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THORNTON v. UNITED STATES

No. 73-1422.

493 F.2d 164 (1974)

Henry THORNTON et al., Appellees, v. UNITED STATES of America, and Alfred L. Whinston, District Director of Internal Revenue, Appellants.

United States Court of Appeals, Third Circuit.

Decided February 20, 1974.

Attorney(s) appearing for the Case

Robert M. Taylor, Abraham J. Brem Levy, Philadelphia, Pa., for appellees.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Richard W. Perkins, Dennis M. Donohue, Ernest J. Brown, Tax Div., Dept. of Justice, Washington, D. C., Robert E. J. Curran, U. S. Atty., Philadelphia, Pa., for appellants.

Before FORMAN, HUNTER and GARTH, Circuit Judges.

OPINION OF THE COURT

GARTH, Circuit Judge.

The defendants appeal from an order of the District Court dated January 19, 1973 which granted the taxpayers' motion to enjoin certain jeopardy assessments and which ordered the return of certain properties and monies seized by the defendants pursuant to those assessments. Jurisdiction is based on 28 U.S. C. § 1291. A detailing of the procedural history is necessary to understand our disposition of this appeal...

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