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L. B. SMITH, INC. v. FOLEY

Civ. No. 11538.

341 F.Supp. 810 (1972)

L. B. SMITH, INC., Plaintiff, v. John E. FOLEY, District Director of Internal Revenue, and Schwab Bros. Trucking, Inc., Defendants.

United States District Court, W. D. New York.

January 19, 1972.

Attorney(s) appearing for the Case

Hodgson, Russ, Andrews, Woods & Goodyear, Buffalo, N. Y. (John J. Cooney, Buffalo, N. Y., of counsel), for plaintiff.

H. Kenneth Schroeder, Jr., U. S. Atty. (Andrew F. Oehmann, Jr., Dept. of Justice, Washington, D. C., of counsel), for defendant John E. Foley.

JOHN O. HENDERSON, Chief Judge.

The instant action was commenced by plaintiff to enjoin the sale of and gain repossession of two "Coastal Trailers" previously seized and tagged by the defendant Internal Revenue Service pursuant to Notices of Levy filed with respect to certain tax assessments against the defendant Schwab Bros. Trucking, Inc.

These two "Coastal Trailers" were originally delivered by plaintiff to defendant Schwab Bros. Trucking, Inc. pursuant...

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