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KOGER v. UNITED STATES

No. 84-1315.

755 F.2d 1094 (1985)

Douglas B. KOGER and Palma Koger, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 26, 1985.

Attorney(s) appearing for the Case

William H. Thomas, III, Greenville, S.C. (Dobson & Dobson, Greenville, S.C., on brief), for appellants.

Nancy Morgan, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Charles R. Brewer, U.S. Atty., Asheville, N.C., Michael L. Paup, William S. Estabrook, Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellee.

Before WIDENER, PHILLIPS and ERVIN, Circuit Judges.

WIDENER, Circuit Judge:

This is an appeal of an order entered by the district court dismissing a complaint filed by the taxpayers seeking to enjoin the government from collecting assessed income tax deficiencies. The taxpayers' complaint also sought a release of a federal tax lien which the Internal Revenue Service (IRS) had filed against the taxpayers' property after deficiency assessments had been made. The government moved to dismiss the taxpayers' complaint for...

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