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SMITH v. RICH

No. 81-3286 Summary Calendar.

667 F.2d 1228 (1982)

Courtney F. SMITH and Imogene S. Smith, Plaintiffs-Appellants, v. Cora RICH and Commissioner of Internal Revenue, Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

February 18, 1982.

Attorney(s) appearing for the Case

Taylor W. O'Hearn, Shreveport, La., for plaintiffs-appellants.

John F. Murray, Atty., Michael L. Paup, Chief Appellate Section, Robert T. Duffy, Helen M. Marinak, Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellees.

Before GEE, GARZA and TATE, Circuit Judges.

TATE, Circuit Judge:

The plaintiffs, Courtney and Imogene Smith, brought this action for injunctive relief against Cora Rich, an agent of the Internal Revenue Service ("IRS"), and the Commissioner of the IRS. The Smiths asked the court to enjoin the defendants from taking further action with regard to the examination of the plaintiffs' income tax returns for 1977, 1978, and 1979. The district court granted the defendants' motion to dismiss, finding that the Smiths...

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