U.S. v. SMITH

Civ. A. No. 85-2193.

657 F.Supp. 646 (1986)

UNITED STATES of America v. Courtney SMITH

United States District Court, W.D. Louisiana, Shreveport Division.

June 23, 1986.


Attorney(s) appearing for the Case

Alice J. Davis, Office of Special Litigation, Tax Div., U.S. Dept. of Justice, Washington, D.C., and Joseph S. Cage, Jr., U.S. Atty., John R. Halliburton, Asst. U.S. Atty., U.S. Dept. of Justice, Shreveport, La., for U.S.

J. Ransdell Keene, Evans, Feist, Auer & Keene, Shreveport, La., for Smith.


MEMORANDUM RULING

STAGG, Chief Judge.

Courtney Smith promotes and sells a publication entitled "A Manual on How to Establish a Trust and Reduce Taxation," written by Martin Larsen and published by Liberty Lobby, a Washington, D.C. based organization. By complaint filed July 24, 1985, the United States of America seeks a permanent injunction restraining the defendant, his employees and all those in active concert or participation with him from directly or...

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