BOREN v. RIDDELL

No. 15203.

241 F.2d 670 (1957)

Clifford O. BOREN, Appellant, v. R. A. RIDDELL, District Director of Internal Revenue, Appellee.

United States Court of Appeals Ninth Circuit.

February 19, 1957.


Attorney(s) appearing for the Case

John A. Brant and Torrance & Wansley, San Diego, Cal., for appellant.

Charles K. Rice, Asst. Atty. Gen., Laughlin E. Waters, U. S. Atty., Los Angeles, Cal., Helen A. Buckley, Washington, D. C., Edward R. McHale, Robert H. Wyshak and Bruce I. Hochman, Asst. U. S. Attys., Los Angeles, Cal., for appellee.

Before STEPHENS, CHAMBERS and BARNES, Circuit Judges.


BARNES, Circuit Judge.

Appellant sought an injunction in the District Court restraining and enjoining appellee from making any seizure, collection or distraint of any property belonging to appellant under the authority of an assessment for income taxes, interest and penalties made by the Commissioner of Internal Revenue against appellant, for the calendar year 1951.1 This income tax return appellant had duly filed.

Appellee moved...

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