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SMITH v. UNITED STATES

No. 26027.

458 F.2d 1231 (1972)

Arnold A. SMITH and Rachael Smith, his wife, and Herbert Smith and Evelyn Smith, his wife, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

April 18, 1972.

Attorney(s) appearing for the Case

Steven Schwarz (argued), William Massar, Meyer Rothwacks, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., Richard K. Burke, U. S. Atty., Richard C. Gormley, Asst. U. S. Atty., Phoenix, Ariz., for defendant-appellant.

Jarril F. Kaplan (argued), of Moore, Romley, Kaplan, Robbins & Green, Phoenix, Ariz., for plaintiffs-appellees.

Before HAMLEY, KOELSCH and CARTER, Circuit Judges.

PER CURIAM:

Herbert and Arnold Smith, together with their respective wives, commenced this suit in the District Court against the United States to recover damages for the use of their warehouse. Jurisdiction was invoked under the Tucker Act.1 The matter is here on the appeal of the United States from a judgment for the Smiths.

The facts are undisputed. On May 8, 1964, United States Internal Revenue Service executed a distraint...

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