RENTEX CORP. v. MESSINGER

No. 76-1749.

570 F.2d 913 (1978)

RENTEX CORPORATION, Homefinders of America, Inc., and Larry S. Glist, Appellants, v. David P. MESSINGER, Special Agent of the Internal Revenue Service, Wade H. Kilpatrick, Special Agent of the Internal Revenue Service, District Director of Internal Revenue Service for the District of Colorado, United States, and GMB Company, Robert Simon, Bookkeeper, Appellees.

United States Court of Appeals, Tenth Circuit.

Decided February 21, 1978.


Attorney(s) appearing for the Case

Stanley J. Drexler of Drexler & Wald, P. C., Denver, Colo. (Leslie H. Wald and Michael J. Abramovitz, Denver, Colo., with him on the brief), for appellants.

James E. Crowe, Jr., Atty., Tax Division, Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, and Jonathan S. Cohen, Attys., Tax Division, Dept. of Justice, Washington, D. C., James L. Treece, U. S. Atty., Denver, Colo., of counsel, with him on the brief), for Federal appellees.

Before SETH, Chief Judge, and HOLLOWAY and BARRETT, Circuit Judges.


PER CURIAM.

The plaintiffs sought money damages, the return of personal property seized by the Internal Revenue Service, and to enjoin the use of the documents seized in any future criminal proceeding. The individual and the corporate plaintiffs assert a violation of Fourth Amendment rights.

The IRS was conducting an income tax investigation of plaintiff Rentex Corporation and also of plaintiff Larry Glist who was the "principal officer" of Rentex. The plaintiffs...

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