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POWELL v. ROTHENSIES

No. 10144.

183 F.2d 774 (1950)

POWELL v. ROTHENSIES.

United States Court of Appeals Third Circuit.

Decided July 31, 1950.

Attorney(s) appearing for the Case

Deane Ramey, New York City, Frank Slattery, Jr., Wilkes-Barre, Pa. (Ramey and McKelvey, New York City, Frank McGuigan, Wilkes-Barre, Pa., on the brief), for appellant.

Frederic G. Rita, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Special Assistant to Attorney General, Arthur A. Maguire, United States Attorney, Scranton, Pa., on the brief), for appellee.

Before MARIS, WOODBURY and HASTIE, Circuit Judges.

MARIS, Circuit Judge.

In this action the plaintiff seeks to recover damages from the defendant, a former Collector of Internal Revenue, for the alleged illegal seizure and sale by him of certain of her property. It appears that the property was seized and sold under an allegedly invalid warrant for distraint and that the proceeds were applied to the payment of manufacturer's excise taxes alleged to be owing by the plaintiff to the United States. It further appears...

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