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UNITED STATES v. LANDSBERGER

No. 81-2426.

692 F.2d 501 (1982)

UNITED STATES of America, Appellee, v. Gerald J. LANDSBERGER, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 29, 1982.

Rehearing and Rehearing Denied August 31, 1982.

Attorney(s) appearing for the Case

Gerald J. Landsberger, St. Paul, Minn., pro se for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, Wynette J. Hewett, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee; James M. Rosenbaum, U. S. Atty., Minneapolis, Minn., of counsel.

Before LAY, Chief Judge, FAIRCHILD, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.

Rehearing and Rehearing En Banc Denied August 31, 1982.

LAY, Chief Judge.

Pursuant to sections 7402(a) and 7407 of the Internal Revenue Code, title 26, the district court, the Honorable Robert G. Renner presiding, permanently enjoined Gerald J. Landsberger from engaging in fraudulent and deceptive conduct that substantially interfered with the proper administration of the tax laws. The court also found Landsberger in contempt of its earlier preliminary injunction...

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