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IRVING v. GRAY

No. 629, Docket 72-2153.

479 F.2d 20 (1973)

Clifford IRVING et al., Plaintiffs-Appellants, v. Elliot H. GRAY, District Director of Internal Revenue, District of Manhattan, and Clarence I. Fox, Director of International Operations of the Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided June 1, 1973.

Attorney(s) appearing for the Case

Geoffrey M. Kalmus, New York City (Maurice N. Nessen, and Harold P. Weinberger, New York City, of counsel), for plaintiffs-appellants.

Scott P. Crampton, Asst. U. S. Atty. Gen., Washington, D. C. (Whitney North Seymour, Jr., U. S. Atty., for the S. D. New York; David P. Land, Milton Sherman, Asst. U. S. Attys., Meyer Rothwacks, John J. McCarthy, Crombie J. P. Garrett, George F. Lynch, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for defendants-appellees.

Before KAUFMAN, Chief Judge, and ANDERSON and OAKES, Circuit Judges.

OAKES, Circuit Judge:

The appellants, Clifford and Edith Irving and Richard Suskind, maintain that the Internal Revenue Service, while seizing the appellants' funds for taxes which were in jeopardy, failed to follow the procedures for such assessments mandated by the Internal Revenue Code and must therefore, return the seized funds to be distributed among appellants' creditors. The district court's opinion, favoring the IRS, is printed at 344 F.Supp...

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