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PORTER v. SCRIBNER

Nos. 153-70, 154-70.

430 F.2d 1305 (1970)

Darrell A. PORTER, Appellant, v. Harry F. SCRIBNER, District Director, Internal Revenue Service, United States Treasury Department, United States of America, Appellee. Elwood PHILLIPS, Appellant, v. Harry F. SCRIBNER, District Director, Internal Revenue Service, United States Treasury Department, United States of America, Appellee.

United States Court of Appeals, Tenth Circuit.

August 26, 1970.

Attorney(s) appearing for the Case

John Ziegelmeyer and Robert Wooton, Kansas City, Kan., for appellants.

Before LEWIS, Chief Judge, and PICKETT and HICKEY, Circuit Judges.

PER CURIAM.

Plaintiff Porter operates a cafe in Kansas City, Kansas. In 1968, the Internal Revenue Service determined that $755.21 was due from plaintiff as taxes and penalties resulting from the operation of coin-operated gaming devices, pinball machines, on the premises, under 26 U.S.C. § 4461(a). In January 1969, the IRS executed a lien upon taxpayer's bank account, collecting $729.04. On the ground that collection of the tax amounted to compulsory self-incrimination...

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