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LIPTAK v. UNITED STATES

No. 84-5068.

748 F.2d 1254 (1984)

Frank LIPTAK and Joanne Liptak, Appellants, v. The UNITED STATES of America; The Internal Revenue Service; C.D. Switzer, individually; R.D. Lawler, individually; Roy G. LeBlanc, individually; Robert M. Borman, individually; and Walter A. Carlson, individually, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided November 21, 1984.

Attorney(s) appearing for the Case

John Hagen, Minneapolis, Minn., for appellants.

Bruce Ellisen, Washington, D.C., for appellees.

Before ROSS, JOHN R. GIBSON and BOWMAN, Circuit Judges.

PER CURIAM.

Frank and Joanne Liptak appeal from a judgment dismissing their action under 26 U.S.C. § 7426 (1982) for wrongful levy and from the vacation of an order temporarily restraining the government from selling their home in order to collect delinquent taxes. They argue that the reference of the case to a special master was improper, that they were prevented from presenting key testimony during the hearing before the master, and that the master adopted...

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