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IDEAL RLTY. CO. v. UNITED STATES

Nos. 76-1242, 76-1243 and 76-1405.

561 F.2d 1123 (1977)

The IDEAL REALTY CO., Appellant, v. UNITED STATES of America and Dorothy Singletery, Appellees. DIAMOND REALTY INC., Jewel Realty, Inc., the Ideal Realty Co., and the Sunshine Realty Co., Appellants, v. UNITED STATES of America and Baltimore Federal Savings and Loan Association, a body corporate, Appellees. The SUNRISE REALTY COMPANY, Appellant, v. UNITED STATES of America and Baltimore Federal Savings and Loan Association, a body corporate, Appellees.

United States Court of Appeals, Fourth Circuit.

Decided September 20, 1977.

Attorney(s) appearing for the Case

James D. Johnson, Baltimore, Md. (Sheldon H. Braiterman, Baltimore, Md., on brief), for appellants.

Libero Marinelli, Jr., Atty., Tax Division, Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Crombie J. D. Garrett, Attys., Tax Division, Dept. of Justice, Washington, D. C., and Jervis S. Finney, U. S. Atty., Baltimore, Md., on brief), for appellees.

Before HAYNSWORTH, Chief Judge, and CRAVEN and HALL, Circuit Judges.

PER CURIAM:

This is a consolidated appeal from three district court decisions denying the realty companies' requests for an injunction vacating certain tax levies on the plaintiffs' bank accounts and property and preventing the government from imposing additional liens for the tax liabilities in question.

At the outset we dismiss the appeals in numbers 76-1242 and 76-1405 as moot because both parties agreed in oral...

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