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FLORES v. UNITED STATES

Nos. 75-1627, 75-1698.

551 F.2d 1169 (1977)

Manuel FLORES and Wilshire Insurance Company, Appellants-Cross-Appellees, v. UNITED STATES of America, Appellee-Cross-Appellant.

United States Court of Appeals, Ninth Circuit.

April 11, 1977.

Attorney(s) appearing for the Case

Terry Knoepp, U.S. Atty., San Diego, Cal., Myron C. Baum, Gilbert E. Andrews, Chief, Grant W. Wiprud, Atty., argued, Appellate Section, U.S. Dept. of Justice, Washington, D.C., for appellee-cross-appellant.

J. David Hennigan, argued, Riverside, Cal., for appellants-cross-appellees.

Before ELY and KENNEDY, Circuit Judges, and FERGUSON, District Judge.

ELY, Circuit Judge:

Under 26 U.S.C. § 7426, Flores instituted a suit to recover $110,000 seized from him by Internal Revenue Service Agents in Calexico, California, on November 6, 1973. The District Court ordered the return of only $10,000 to Flores, and both parties appeal.

FACTS

Flores is a bail bondsman who serves as an independent agent for Wilshire Insurance Co., his surety and underwriter which...

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