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MATYA v. UNITED STATES

No. 72-1495.

478 F.2d 330 (1973)

Helen MATYA, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 19, 1973.

Attorney(s) appearing for the Case

Dennis Martin, Omaha, Neb., for appellant.

Leonard J. Henzke, Jr., Atty., Tax Div., Dept of Justice, Washington, D. C., for appellee.

Before LAY and BRIGHT, Circuit Judges, and NICHOL, District Judge.

LAY, Circuit Judge.

Plaintiff Helen Matya brings this appeal from the denial of a preliminary injunction sought against the United States to prevent the Internal Revenue Service from seizing and selling her retail liquor business to satisfy a tax lien filed against herself and her husband, Charles J. Matya, for wagering taxes. The tax lien was based on a jeopardy assessment issued by the government against the plaintiff and her husband in the amount of $793,703.95...

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