SHERMAN v. NASH

No. 72-1607.

488 F.2d 1081 (1973)

Donald SHERMAN et al., Appellants, v. Roland H. NASH, District Director of Internal Revenue.

United States Court of Appeals, Third Circuit.

Decided November 27, 1973.


Attorney(s) appearing for the Case

Clive S. Cummis, Sills, Beck, Cummis, Radin & Tischman, Newark, N. J., for appellants.

Herbert J. Stern, U. S. Atty., John J. Barry, Stephan E. King, Asst. U. S. Attys., Newark, N. J., for appellee.

Before VAN DUSEN, GIBBONS and HUNTER, Circuit Judges.


OPINION OF THE COURT

James HUNTER, III, Circuit Judge:

Appellants, Donald and Marcia Sherman, sought in the district court injunctive relief from a jeopardy assessment imposed upon them by the District Director of Internal Revenue ("District Director").1 The district court held that it was without jurisdiction to review the decision of the District Director. This appeal followed pursuant to the jurisdiction granted this court...

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