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CLARK v. CAMPBELL

No. 73-2147.

501 F.2d 108 (1974)

Elzie C. CLARK, Gwendolyn Clark, Willie Stovall and Gwendolyn Stovall, Plaintiffs-Appellees-Cross Appellants, v. Ellis CAMPBELL, Jr., Dist. Director of Internal Revenue, Lewis Giles, Revenue Officer, and United States of America, Defendants-Appellants-Cross Appellees.

United States Court of Appeals, Fifth Circuit.

September 12, 1974.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Richard Farber, Ernest J. Brown, Attys., Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, I. R.S., Washington, D. C., Frank D. McCown, U. S. Atty., Kenneth J. Mighell, Asst. U. S. Atty., Dallas, Tex., for defendants-appellants.

Merle R. Flagg, Dallas, Tex., for plaintiffs-appellees.

Before BROWN, Chief Judge, and GODBOLD and SIMPSON, Circuit Judges.

JOHN R. BROWN, Chief Judge:

A weapon, little known and previously not too often employed, having atomic potentialities in the arsenal of the tax gatherer is the power of IRS to order quick termination of a taxpayer's tax year with summary demand for immediate full payment with the sanctions of levy, seizure and sale. The issue in this appeal in a now much contested area1 as this technique is found...

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