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OFFICES OF LAKESIDE NON-FERROUS METALS v. U. S.

No. 81-1634.

679 F.2d 778 (1982)

The OFFICES OF LAKESIDE NON-FERROUS METALS, INC., 412 Madison, Oakland, California, Petitioner-Appellant, v. UNITED STATES of America, Respondent-Appellee. LAKESIDE METALS, INC., a corporation, Battery Salvage Corporation, a corporation, Lester B. Finkel, an individual, Plaintiffs-Appellants, v. UNITED STATES of America, Anthony B. Romano, Bing O. Ott, Stephen Schecter, Nancy Reller, Richard Carl, Dave Smith, Jose Mendez, Bob Quigley, Baron Fong, Dennis Hanson, Elmer Brown, Steve Pasholk, and Unknown Individuals Who are Representatives of the United States of America Having a Connection With the IRS Search of the Premises Known as 412 Madison Street, Oakland, California, on May 26, 1981, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided June 14, 1982.

Attorney(s) appearing for the Case

Martin A. Schainbaum, San Francisco, Cal., for petitioner-appellant.

Daniel Ross, Asst. U. S. Atty., San Francisco, Cal., argued, for respondent-appellee; Robert E. Lindsay, James P. Springer, Washington, D. C., on brief.

Before SWYGERT, KENNEDY, and ALARCON, Circuit Judges.

KENNEDY, Circuit Judge:

Pursuant to a search warrant, the Government seized books and records from appellant's business offices, and for over eleven months the materials seized have been held by special agents of the Internal Revenue Service, although copies of all materials seized have been furnished to appellant. These are consolidated appeals. The first is from a summary judgment in favor of the Government in a suit brought by appellant for civil damages and injunctive...

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