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FLORIDA v. UNITED STATES

Nos. 16476, 16477.

285 F.2d 596 (1960)

Thomas P. FLORIDA et al., Appellants, v. UNITED STATES of America et al., Appellees. Andrew J. FLORIDA et al., Appellants, v. UNITED STATES of America et al., Appellees.

United States Court of Appeals Eighth Circuit.

December 22, 1960.

Attorney(s) appearing for the Case

E. L. McHaney, Little Rock, Ark., for appellants, Thomas P. Florida and Stephens Co.

Leon B. Catlett, Little Rock, Ark., and E. J. Ball, Fayetteville, Ark., for appellants, A. J. Florida and others; Catlett & Henderson, Little Rock, Ark., on the brief.

Wayne W. Owen, Little Rock, Ark., for appellee, Beverly J. Lambert, Jr., receiver.

Homer R. Miller, Atty., Tax Div., Dept. of Justice, Washington, D. C., for United States, appellee; Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, A. F. Prescott and Douglas A. Kahn, Attys., Dept. of Justice, Washington, D. C., and Osro Cobb, U. S. Atty., and James Gallman, Asst. U. S. Atty., Little Rock, Ark., on the brief.

Before VAN OOSTERHOUT and BLACKMUN, Circuit Judges, and REGISTER, District Judge.

VAN OOSTERHOUT, Circuit Judge.

This is an action commenced by the Government pursuant to §§ 7402(a) and 7403, Internal Revenue Code, 1954, 26 U.S.C.A. §§ 7402(a), 7403, to enforce payment of taxes, to foreclose tax liens, to secure restraining orders and injunctions, and the appointment of a receiver.

This case is still in its early stages and these appeals are from an order of December 2, 1959...

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