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RICHEY v. SMITH

No. 74-2178.

515 F.2d 1239 (1975)

Joseph W. RICHEY and wife, Blanche Richey, Plaintiffs-Appellants, v. Jack E. SMITH, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 21, 1975.

Attorney(s) appearing for the Case

J. W. Tyner, Tyler, Tex., for plaintiffs-appellants.

Roby Hadden, U. S. Atty., H. Kelly Ireland, Asst. U. S. Atty., Tyler, Tex., Martin Teel, Atty., Gen. Litigation Sec., Tax Div., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, App. Sec., Michael L. Paup, Louis A. Bradbury, Attys., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before WISDOM, SIMPSON and RONEY, Circuit Judges.

SIMPSON, Circuit Judge:

The appellants, J. W. and Blanche Richey, husband and wife (hereinafter Taxpayers), sued in the district court under Rule 41(e), F.R.Crim.P., for the return of property and suppression of evidence, business records of the husband, seized by Special Agent Jack Smith of the Internal Revenue Service (IRS). The complaint alleged that Special Agent Smith obtained possession of the records of Mr. Richey's business in violation of the Fourth and Fifth...

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