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AMERICAN PACIFIC INVESTMENT CORPORATION v. NASH

Civ. A. No. 1553-71.

342 F.Supp. 797 (1972)

AMERICAN PACIFIC INVESTMENT CORPORATION, etc., Plaintiff, v. Roland H. NASH, Jr., District Director of Internal Revenue, et al., Defendants.

United States District Court, D. New Jersey.

February 25, 1972.

Attorney(s) appearing for the Case

Pearce & Connolly, by Owen B. Pearce, Manasquan, N. J., for plaintiff.

Herbert J. Stern, U. S. Atty., by Stephen E. King, Asst. U. S. Atty., for defendants.

OPINION and ORDER

CLARKSON S. FISHER, District Judge.

American Pacific Investment Corporation (APIC), a mortgagee in possession of the property owned by its mortgagor, Carlson's Point Pleasant Fisheries, Inc., has filed suit to enjoin the Internal Revenue Service, Roland Nash Jr., District Director, from interfering with its conduct of the business of the mortgaged property. The fear of interference is the result of the presence of tax liens filed by the...

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