CARTER v. UNITED STATES

Civ. A. No. 2938.

273 F.Supp. 595 (1967)

Mrs. Sarah Jennings CARTER v. UNITED STATES of America ex rel. DIRECTOR OF INTERNAL REVENUE.

United States District Court E. D. Louisiana, Baton Rouge Division.

August 31, 1967.


Attorney(s) appearing for the Case

Joel B. Dickinson, Baton Rouge, La., for plaintiff.

Louis C. LaCour, U. S. Atty., E. D. of Louisiana, New Orleans, La., A. A. Simpson, Jr., Dept. of Justice, Tax Division, Washington, D. C., for defendant.

Roy F. Cangelosi, Kizer, Heaton, Craig & Cangelosi, Baton Rouge, La., for Fidelity National Bank.


WEST, District Judge:

This is a civil action in which the plaintiff seeks to enjoin the District Director of Internal Revenue from seizing and selling certain real property to satisfy unpaid Federal income taxes assessed against her husband. The facts, for the most part, are undisputed. The plaintiff, Sarah Jennings Carter, and her husband, Hilton V. Carter, hereafter referred to as the "taxpayer," were married on April...

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