AL-KIM, INC. v. UNITED STATES

No. 77-2421.

610 F.2d 576 (1979)

AL-KIM, INC., Ba'Ha', Inc., Blusea, Inc., Lazy Two T Ranch, Inc., Melburne Valley Properties, Inc., Nev-Ore, Inc., Roke, Inc., Sun-N-Sea, Inc., Tara Land, Inc., Timlar, Inc., and Tunzi, Inc., all the foregoing incorporated under the laws of the State of Nevada, Plaintiffs-Appellants, v. The UNITED STATES of America, Jack W. Kiner, S. K. Causley, Robert Yakerson, William R. Taylor, William Van Hoven, Harry L. Toyne, W. G. Maklin, Park W. Loy, Lawrence J. Thoman, Security National Bank of Nevada, Georgia-Pacific Corporation, California Canners and Growers, First American Title Company of Mendocino County, the United States Postal Service, Belcher Abstract and Title Company, and Doe One Through Doe Fifty, inclusive, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied January 16, 1980.


Attorney(s) appearing for the Case

John R. Bernard, Stokes, Clayton & McKenzie, San Francisco, Cal., for plaintiffs-appellants.

Stephen V. Novacek, Hale, Belford, Lane & Peek, Reno, Nev., M. Carr Ferguson, Washington, D. C., Stanley S. Shaw, Jr., Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellees.

Before CHOY and ANDERSON, Circuit Judges, and INGRAM, District Judge.


J. BLAINE ANDERSON, Circuit Judge:

This action was commenced on December 15, 1975, by eleven Nevada corporations as plaintiffs against the United States of America, seven named Internal Revenue Service agents, five debtors of the plaintiffs, and two title companies.1 In their complaint, the plaintiffs alleged that the federal defendants, with the aid of the other defendants, conspired to harass...

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