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SIMPSON v. THOMAS

No. 7883.

271 F.2d 450 (1959)

Richard A. SIMPSON, United States Marshal for the Eastern District of Virginia, C. W. Glotzbach, District Director of Internal Revenue, and United States of America, Appellants, v. John L. THOMAS and Earl J. Butler, Appellees.

United States Court of Appeals Fourth Circuit.

Decided November 2, 1959.

Attorney(s) appearing for the Case

George F. Lynch, Attorney, Department of Justice, Washington, D. C. (Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott and Joseph Kovner, Attorneys, Department of Justice, Washington, D. C., John M. Hollis, U. S. Atty., Norfolk, Va., and Joseph S. Bambacus, Asst. U. S. Atty., Richmond, Va., on brief), for appellants.

R. R. Ryder, Richmond, Va., for appellees.

Before SOBELOFF, Chief Judge, and HAYNSWORTH and BOREMAN, Circuit Judges.

HAYNSWORTH, Circuit Judge.

Thomas and Butler seek the return to them of money taken from them, incident to a lawful arrest, to be held by the United States Marshal for safekeeping. Their position is that their funds, thus in the hands of the United States Marshal, could not be subjected to a federal tax lien and was immune from levy by the United States in aid of the collection of its taxes. The District Court found that the funds in the hands of the United States...

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