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U.S. v. BADGER

No. 89-50251.

930 F.2d 754 (1991)

UNITED STATES of America, Plaintiff-Appellant, v. John James BADGER, Defendant-Appellee, Capital Tracing, Inc., Real Party in Interest, Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 16, 1991.

Attorney(s) appearing for the Case

Charles Bricken, Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellant.

Leslie T. Jones, Jr., Gallagher & Kennedy, Phoenix, Ariz., for defendant-appellee and real party in interest appellee.

Before ALARCON, BRUNETTI and O'SCANNLAIN, Circuit Judges.

BRUNETTI, Circuit Judge:

Appellee John James Badger ("Badger") was indicted on criminal charges and ordered to post a $100,000.00 bail bond. The bond was posted by third parties. After Badger was convicted, the IRS attempted to levy on the bond for unpaid taxes owed by Badger. The district court ordered the IRS to show cause why the bond should not be exonerated and paid over to those who had posted it. After a hearing, the district court concluded that allowing the...

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