PRATER v. UNITED STATES

Civ. No. 6260 Phx.

268 F.Supp. 754 (1967)

Jim PRATER and Evelyn Prater, his wife, as a marital community, Plaintiffs, v. UNITED STATES of America and George D. Patterson, Director of Internal Revenue, Defendants.

United States District Court D. Arizona.

May 26, 1967.


Attorney(s) appearing for the Case

Dykes, Selden, Bayham & Fike, by Edward E. Selden, Phoenix, Ariz., for plaintiffs.

Richard C. Gormley, Asst. U. S. Atty., Phoenix, Ariz., for defendants.


JUDGMENT AND ORDER

COPPLE, District Judge.

This is an action under Section 7426 (a) and (b) (1) of the Internal Revenue Code of 1954, seeking relief from an alleged improper levy made by the Director of Internal Revenue for the District of Arizona. The facts are not in dispute.

As a result of a business enterprise, the plaintiff Jim Prater failed to pay certain Federal excise taxes for the fiscal years 1964 and 1965 in the approximate sum of $1737...

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