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ILLINOIS REDI-MIX CORP. v. COYLE

Nos. 15320, 15321.

360 F.2d 848 (1966)

ILLINOIS REDI-MIX CORP., Plaintiff-Appellee, v. Eugene C. COYLE, Jr., et al., Defendants-Appellees, and The United States of America, Intervenor-Appellant, and Universal Atlas Cement Division, United States Steel Corporation, and Chicago Gravel Company, Defendants-Appellants.

United States Court of Appeals Seventh Circuit.

Rehearing Denied June 20, 1966.

Attorney(s) appearing for the Case

Eugene H. Ruark, W. Gerald Thursby, Chicago, Ill., Richard M. Roberts, Acting Asst. Atty. Gen., Joseph Kovner, Atty., Tax Div., Dept. of Justice, Washington, D. C., Edward V. Hanrahan, U. S. Atty., Chicago, Ill., Meyer Rothwacks, Martin T. Goldblum, Attys., Dept. of Justice, Washington, D. C., for appellant.

W. Gerald Thursby, Joseph S. Wright, Jr., Chicago, Ill., for Universal Atlas Cement Div., United States Steel Corp. and Chicago Gravel Co.; Stevenson, Conaghan, Hackbert, Rooks & Pitts, Chicago, Ill., of counsel, for appellant.

Thomas J. Boodel, Thomas Eugene Foster, William J. Kilbridge, Chicago, Ill., for appellees; Boodell, Sears, Foster, Sugrue & Crowley, Chicago, Ill., of counsel.

Before HASTINGS, Chief Judge, and CASTLE and SWYGERT, Circuit Judges.

SWYGERT, Circuit Judge.

The question presented in this appeal is whether due process requires that attorneys' and accountants' fees for services rendered and to be rendered in contesting jeopardy assessments for federal income taxes be paid out of funds which are the subject of federal tax liens. The Government and two creditors of the taxpayer appeal from an order directing payment of $30,000 in attorneys' and accountants' fees from a fund on deposit in an interpleader...

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