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U.S. v. NORDBROCK

Nos. 85-2939, 86-2053.

828 F.2d 1401 (1987)

UNITED STATES of America, Plaintiff-Appellee, v. Neil T. NORDBROCK, Defendant-Appellant. Neil T. NORDBROCK, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 28, 1987.

Attorney(s) appearing for the Case

Donald W. MacPherson and Lawrence C. Bazrod, Phoenix, Ariz., for defendant-appellant.

William A. Whitledge and Elaine Ferris, Washington, D.C., for plaintiff-appellee.

Before WALLACE, HALL and LEAVY, Circuit Judges.

CYNTHIA HOLCOMB HALL, Circuit Judge:

This is a consolidated appeal. In No. 85-2939, Neil T. Nordbrock (Nordbrock), an income tax preparer, appeals from Judge Browning's order granting summary judgment in favor of the government in its lawsuit seeking injunctive relief against Nordbrock. In No. 86-2053, Nordbrock appeals from Judge Broomfield's order granting summary judgment in favor of the government in Nordbrock's action seeking a refund of penalties paid to the...

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