UNITED STATES v. ROCHELLE

No. 22046.

363 F.2d 225 (1966)

UNITED STATES of America, Appellant, v. William J. ROCHELLE, Jr., Trustee in Bankruptcy of Gulf Southwestern Transportation Co., Appellee. William J. ROCHELLE, Jr., Trustee in Bankruptcy of Gulf Southwestern Transportation Co., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

July 7, 1966.


Attorney(s) appearing for the Case

Barefoot Sanders, U. S. Atty., Dallas, Tex., Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, Joseph Kovner, Karl Schmeidler, Attys., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., for appellant, Melvin M. Diggs, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., of counsel.

Philip I. Palmer, Jr., J. J. French, Jr., David J. Beck, Palmer, Green, Palmer & Gilmore, Locke, Purnell, Boren, Laney & Neely, Dallas, Tex., for appellee, William J. Rochelle, Jr., Trustee.

Before TUTTLE, Chief Judge, JONES and WATERMAN, Circuit Judges.


WATERMAN, Circuit Judge:

This is a plenary suit brought by William D. Rochelle, Jr., Trustee in Bankruptcy of the taxpayer, the Gulf Southwestern Transportation Co., against the United States of America. The trustee seeks to compel the United States to refund to him $159,968.68,1 which the Government seized in order to ensure collection of taxes, interest, and penalties due from the taxpayer, so that this sum can be administered in bankruptcy...

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