BULLOCK v. LATHAM

No. 284, Docket 26703.

306 F.2d 45 (1962)

Giles E. BULLOCK and Katherine D. Bullock, Plaintiffs-Appellants, v. Dana LATHAM, Commissioner of Internal Revenue, and E. C. Coyle, Jr., District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided July 20, 1962.


Attorney(s) appearing for the Case

Milo Thomas, Rochester, N. Y. (Burton S. Schreiber, Rochester, N. Y., on the brief), for plaintiff-appellants.

Morton K. Rothschild, Attorney, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attorneys, Department of Justice, Washington, D. C., John T. Curtin, U. S. Atty., for the Western District of New York, Buffalo, N. Y., on the brief), for defendant-appellee.

Before WATERMAN, MOORE and FRIENDLY, Circuit Judges.


LEONARD P. MOORE, Circuit Judge.

Plaintiffs appeal from an order dissolving a preliminary injunction and dismissing the amended complaint wherein plaintiffs seek a declaration that title to certain machinery is in the plaintiff Giles E. Bullock. E. C. Coyle, Jr., District Director of Internal Revenue, was the only defendant served. He moved by motion for summary judgment to dismiss the complaint upon the grounds that the court lacked jurisdiction of the action and...

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