No. 266, Docket 27315.

302 F.2d 831 (1962)

UNITED STATES, Plaintiff-Appellee, v. Leon I. ROSS, Defendant-Appellant, and Ross & Company, Limited, and Central Trading, Inc., Defendants.

United States Court of Appeals Second Circuit.

Decided May 3, 1962.

Attorney(s) appearing for the Case

Robert Arum, Asst. U. S. Atty., New York City (Robert M. Morgenthau, U. S. Atty., for the Southern District of New York, John Hanna, Jr., Asst. U. S. Atty., on the brief), for plaintiff-appellee.

Cornelius W. Wickersham, Jr., New York City (Cleary, Gottlieb & Steen, New York City, Arthur Elfenbein, New York City, on the brief), for defendant-appellant Ross.

Before MEDINA, SMITH and HAYS, Circuit Judges.

HAYS, Circuit Judge.

This is an action brought by the United States under 26 U.S.C. § 7403 (1958)1 to subject property of the defendant Ross to the payment of jeopardy assessments for unpaid income taxes. The corporations named as defendants have not been served with process and have not appeared in the action.

Ross appeals under 28 U.S.C. § 1292(a) (1958) from interlocutory...

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