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CHESTER v. ROSS

No. 21831.

351 F.2d 949 (1965)

Marie CHESTER (Mrs. B. M.), Joe Melvin Chester, Sue Marie Chester, R. P. Moore, Betty Moore and B. M. Chester, Appellants, v. A. C. ROSS, Director of Internal Revenue of the District of Georgia, et al., Appellee.

United States Court of Appeals Fifth Circuit.

October 29, 1965.

Attorney(s) appearing for the Case

Wesley R. Asinof, H. A. Stephens, Jr., Charles R. Smith, James M. Roberts, Atlanta, Ga., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Joseph Kovner, Lee A. Jackson, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., for appellee.

Before TUTTLE, Chief Judge, and BELL and COLEMAN, Circuit Judges.

PER CURIAM:

The judgment of the trial court dismissing the amended complaint is AFFIRMED in all respects except as to the claim of B. M. Chester. It appearing that no tax claim is pending against B. M. Chester, it would be appropriate for the trial court to consider his contention that part of the property seized under the jeopardy assessment belonged to him in the pending litigation. No good reason appears why a new suit should be required for this purpose. The case...

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