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UNITED STATES v. McCARGO

No. 85-4653. Summary Calendar.

783 F.2d 507 (1986)

UNITED STATES of America, Plaintiff-Appellee, v. Howard McCARGO, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

February 19, 1986.

Attorney(s) appearing for the Case

Irving M. Greenberg, Shreveport, La., for defendant-appellant.

D.H. Perkins, Jr., Asst. U.S. Atty., Shreveport, La., for plaintiff-appellee.

Before RUBIN, JOHNSON, and JONES, Circuit Judges.

ALVIN B. RUBIN, Circuit Judge:

A taxpayer was charged with contempt of court for failing to obey a magistrate's order allowing the Internal Revenue Service to seize his equipment, bank stock, and the contents of his cash register. He contended that he was not in contempt because his cash register was exempt from seizure under 26 U.S.C. § 6334(a)(3) (1982), and the bank stock was not on the premises. We find the evidence...

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