UNITED STATES v. FRANK

Nos. 84-3606, 84-3607.

763 F.2d 551 (1985)

UNITED STATES of America v. FRANK, Anthony Joseph. (Two Cases) Appeal of W.B. GIBSON COMPANY, an aggrieved third party. Appeal of GIBSON & GIBSON, an Ohio Partnership.

United States Court of Appeals, Third Circuit.

Decided June 3, 1985.


Attorney(s) appearing for the Case

Ralph E. Cascarilla (Argued), Cavitch, Familo and Durkin, Cleveland, Ohio, Fred Thieman, Pittsburgh, Pa., for W.B. Gibson.

Charles B. Jarrett, Jr. (Argued), Letson, Griffith, Woodall & Lavelle, Pittsburgh, Pa., for Gibson & Gibson.

David Pincus (Argued), Michael L. Paup, Chief Appellate Section, Carleton D. Powell, Glenn L. Archer, Jr., Asst. U.S. Atty. Gen., U.S. Dept. of Justice, Tax Div., Washington, D.C., Paul J. Brysh, U.S. Atty.'s Office, Pittsburgh, Pa., for appellee; J. Alan Johnson, U.S. Atty., of counsel.

Before HUNTER, SLOVITER, Circuit Judges, and COHEN, District Judge.


OPINION OF THE COURT

JAMES HUNTER, III, Circuit Judge.

The issue in this case is whether the district court had jurisdiction to make a determination as to the entitlement to $250,000 in proceeds from a check held as evidence in a bribery prosecution. Because we believe that on the facts of this case the district court retained authority over the check even though the check was converted to cash by the Internal Revenue Service ("IRS"), we reverse and remand...

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