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ROSENBLUM v. UNITED STATES

No. 76-1241.

549 F.2d 1140 (1977)

Stanley M. ROSENBLUM et al., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 2, 1977.

Attorney(s) appearing for the Case

Merle L. Silverstein, Clayton, Mo., for appellants; Stanley M. Rosenblum, of Rosenblum, Goldenhersh, Silverstein & Zafft, Clayton, Mo., on brief.

Michael J. Roach, Atty., Tax Div., Dept. of Justice, Washington, D.C., for appellee; Scott P. Crampton, Gilbert E. Andrews and Carleton D. Powell, Attys., Washington, D.C., on brief.

Before VAN OOSTERHOUT, Senior Circuit Judge, HEANEY and HENLEY, Circuit Judges.

HENLEY, Circuit Judge.

This is an action brought in the United States District Court for the Eastern District of Missouri against the United States pursuant to 26 U.S.C. § 7426(a) by the members of the Clayton, Missouri law firm of Rosenblum, Goldenhersh, Silverstein & Zafft (hereinafter Rosenblum), and by Edward Yawitz and Florence Yawitz, his wife, and Clardel Drug Company, a corporation (hereinafter taxpayers). The purpose of the suit is to recover from...

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