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CARTER v. UNITED STATES EX REL. D. I. R.

No. 25620.

399 F.2d 340 (1968)

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

United States Court of Appeals Fifth Circuit.

August 13, 1968.

Attorney(s) appearing for the Case

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

Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, Harry Marselli, Benjamin M. Parker, Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., Louis LaCour, U. S. Atty., New Orleans, La., for appellee.

Before WISDOM and COLEMAN, Circuit Judges, and MITCHELL, District Judge.

MITCHELL, District Judge.

This is an appeal from a judgment of the district court, 273 F.Supp. 595 setting aside a preliminary injunction whereby the District Director of the Internal Revenue Service was enjoined from seizing and selling certain real property to satisfy unpaid, adjudicated federal income tax assessments against Hilton V. Carter.

The district court made a finding (with which we are in agreement) that on...

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