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SHANNON v. UNITED STATES

No. 74-1922.

521 F.2d 56 (1975)

Carol Smith SHANNON, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing and Rehearing Denied September 15, 1975.

Attorney(s) appearing for the Case

Harry D. Steward, U. S. Atty., San Diego, Cal., Scott P. Crampton, Gilbert E. Andrews, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

William P. Shannahan, LaJolla, Cal., Higgs, Fletcher & Mack, San Diego, Cal., for plaintiff-appellee.

Before TUTTLE, HUFSTEDLER and WRIGHT, Circuit Judges.

Rehearing and Rehearing En Banc Denied September 15, 1975.

OPINION

EUGENE A. WRIGHT, Circuit Judge:

The government appeals from two orders by which the district court (1) denied the defendant's motion to dismiss for lack of jurisdiction and (2) granted a preliminary injunction against the Internal Revenue Service (IRS) enjoining the enforcement of a levy against Shannon's assets. This court has jurisdiction...

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