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UNITED STATES v. BLACKBURN

Nos. 82-205-Civ-J-B, 82-206-Civ-J-B.

538 F.Supp. 1385 (1982)

UNITED STATES of America and Vivian E. Reedy, Revenue Agent, Internal Revenue Service, Petitioners, v. A. B. BLACKBURN, Jr., Respondent. UNITED STATES of America and Vivian E. Reedy, Revenue Agent, Internal Revenue Service, Petitioners, v. David SKINNER, Respondent.

United States District Court, M. D. Florida, Jacksonville Division.

May 14, 1982.

Attorney(s) appearing for the Case

Randall M. Roden, Tax Div., Dept. of Justice, Washington, D. C., for petitioners.

John G. DeLancett, Orlando, Fla., for respondent.

OPINION AND ORDER

SUSAN H. BLACK, District Judge.

This cause is before the Court on intervenor's Motion for Stay Pending Appeal, filed herein on May 10, 1982. Intervenor seeks a stay pending appeal of the Judgment entered herein on May 7, 1982, in which the Court ordered the enforcement, in part, of two civil Internal Revenue Service summonses.

I. STANDARD TO BE APPLIED

In order to evaluate the propriety of a stay in the instant action...

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