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NICKERSON v. UNITED STATES

No. 74-1368.

513 F.2d 31 (1975)

Eric C. NICKERSON, Plaintiff-Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, First Circuit.

Decided March 28, 1975.

Attorney(s) appearing for the Case

Raymond A. LaFazia, Providence, R. I., with whom J. Renn Olenn and Gunning, LaFazia, Gnys & Selya, Providence, R. I., were on brief, for plaintiff-appellant.

William A. Friedlander, Atty., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Lincoln C. Almond, U. S. Atty., Providence, R. I., Gilbert E. Andrews, Elmer J. Kelsy and Wesley J. Filer, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for appellee.

Before COFFIN, Chief Judge, McENTEE and CAMPBELL, Circuit Judges.

PER CURIAM.

Plaintiff Eric Nickerson and his son Warren jointly own Nickerson's Garage in Little Compton, R. I. In January 1974 the Internal Revenue Service filed a tax lien on all Warren's property. In June the service levied on and took possession of the garage, denying Eric access to the premises and certain of his own personal property located thereon. This levy was released two days later when Warren agreed to make payments satisfying his outstanding tax liabilities...

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