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BOONE v. KURTZ

No. 79-2822 Summary Calendar.

617 F.2d 435 (1980)

Joe BOONE and Mary Alice Boone, Plaintiffs-Appellants, v. Jerome KURTZ, Commissioner of Internal Revenue and David C. Loesel et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

May 23, 1980.

Attorney(s) appearing for the Case

Taylor W. O'Hearn, Shreveport, La., Joseph A. Boone, Irwinton, Ga., for plaintiffs-appellants.

Denver L. Rampey, Jr., U. S. Atty., Macon, Ga., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Sec., Jonathan S. Cohen, Francis J. Gould, Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellees.

Before RONEY, KRAVITCH and TATE, Circuit Judges.

PER CURIAM:

Joe and Mary Alice Boone filed a complaint alleging violations of their Fourth and Fifth Amendment rights in the procedure followed by defendants in assessing an income tax deficiency.

Several months earlier, they had filed a complaint which they concede was "almost identical" to the one before the district court. The court dismissed the earlier complaint for lack of jurisdiction, and the order of dismissal was not appealed.

The prior ...

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