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MELVIN BUILDING CORPORATION v. LONG

No. 12377.

262 F.2d 920 (1958)

MELVIN BUILDING CORPORATION, an Illinois corporation, Plaintiff-Appellee, v. H. Alan LONG, District Director of Internal Revenue for the Chicago District, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

Rehearing Denied February 27, 1959.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Richard M. Roberts, Atty., Tax Division, U. S. Department of Justice, Washington, D. C., Robert Tieken, U. S. Atty., Chicago, Ill., Andrew F. Oehmann, Acting Asst. Atty. Gen., Lee A. Jackson, Joseph F. Goetten, Thomas N. Chambers, Attys. Dept. of Justice, Washington, D. C., Donald S. Lowitz, Asst. U. S. Atty., Chicago, Ill., for appellant.

Richard F. Levy, Sidney U. Hiken, Chicago, Ill., Gottlieb & Schwartz, Chicago, Ill., of counsel, for appellee.

Before SCHNACKENBERG, HASTINGS and KNOCH, Circuit Judges.

SCHNACKENBERG, Circuit Judge.

This is an appeal from an order of the district court entered July 3, 1958, temporarily enjoining the enforcement of a jeopardy assessment of income taxes against Melvin Building Corporation, plaintiff (herein called the taxpayer), made by H. Alan Long, District Director of Internal Revenue for the Chicago District,1 for the taxable year 1956, and ordering release of levies and liens on all property, except...

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