WILLIAMS v. UNITED STATES

Civ. No. LV-2025.

373 F.Supp. 71 (1973)

Elbert WILLIAMS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Nevada.

November 15, 1973.


Attorney(s) appearing for the Case

Raymond E. Sutton, Las Vegas, Nev., for plaintiff.

V. DeVoe Heaton, U. S. Atty., Las Vegas, Nev., for defendant.


OPINION

ROGER D. FOLEY, Chief Judge.

FACTS

This is an action seeking preliminary injunction against the assessment and collection of federal taxes and for the return of monies seized as assessed taxes for a terminated tax period. Jurisdiction is asserted under 28 U.S.C. §§ 1340 and 1346(a)(1) and 26 U.S.C. §§ 6213(a) and 7421(a).

On information obtained from informants and police surveillance, the Las Vegas Police Department...

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