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GRIFFIN v. UNITED STATES

No. 76-3633.

588 F.2d 521 (1979)

Marion D. GRIFFIN, and Madelyn Youngblood Simpkins, Executrix of the Estate of John H. Simpkins, Deceased, Plaintiffs-Appellees-Cross Appellants, v. UNITED STATES of America, Defendant-Appellant-Cross Appellee.

United States Court of Appeals, Fifth Circuit.

January 26, 1979.

Attorney(s) appearing for the Case

R. Jackson B. Smith, U. S. Atty., Edmund A. Booth, Jr., Asst. U. S. Atty., Augusta, Ga., Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Gary R. Allen, John G. Manning, Atty., Dept. of Justice, Tax. Div., Washington, D. C., for the U. S.

William J. Cooney, William C. Calhoun, Augusta, Ga., for plaintiffs-appellees.

Before WISDOM, GODBOLD and TJOFLAT, Circuit Judges.

GODBOLD, Circuit Judge:

Taxpayers Griffin and Simpkins participated in a "numbers" gambling operation centered in Augusta, Georgia. During federal law enforcement raids that ended the operation, the FBI seized $10,918.32 in cash from Griffin's home and $24,719.00 in cash from Simpkins' home. Law enforcement officers had used properly authorized wiretaps in obtaining information about the gambling ring. After the raids information about the gambling operation, including...

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