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TRENT v. UNITED STATES

No. 20755.

442 F.2d 405 (1971)

George TRENT, William Albert Lea, and Billy Ray Lee, Plaintiffs-Appellants, v. UNITED STATES of America, James A. O'Hara, District Director of Internal Revenue for the District of Tennessee, and Randolph Thrower, Commissioner of Internal Revenue, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

May 3, 1971.

Attorney(s) appearing for the Case

Robert H. Schwartz, Nashville, Tenn., for plaintiffs-appellants; Hugh C. Howser, Nashville, Tenn., on brief.

Gary R. Allen, Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellees; Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Crombie J. D. Garrett, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief; Charles H. Anderson, U. S. Atty., Nashville, Tenn., of counsel.

Before McCREE and BROOKS, Circuit Judges, and McALLISTER, Senior Judge.

PER CURIAM.

The Internal Revenue Service proceeded to levy against properties of appellants to collect assessments and penalties in excess of $50,000 representing liability for failure to pay wagering excise taxes. 26 U.S.C. §§ 4421, 4401. Thereupon appellants filed an action in the United States District Court for the Middle District of Tennessee, in which they requested the convening of a three-judge District...

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