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PLEASANT v. LOVELL

No. 90-1314.

974 F.2d 1222 (1992)

John S. PLEASANT; Lewis G. Allen; Eldon D. Anthony; Robert J. Athey; Irvin Austin; Joe O. Baker; Carlton E. Bowser, Sr.; Brett J. Brough; John T. Bryant; Craig Buchanan; Thomas J. Chase; John L. Cheek; Milan A. Cicak, Sr.; John R. Clark; Donald H. Coats; William T. Conklin; Martin J. Cote; Daniel E. Dack; Herman L. Dearing; Glenn R. Dobey; Cecil L. Eisler, Jr.; Andrew J. Evanko; Franklin Thomas Fiedler; Arthur E. Filis; John A. Fisher; Floyd J. Fitch; Joanna Grandbouche; Johnie F. Hale, Jr.; Elijah N. Hall; Thomas H. Hanson; Robert Hawley; William L. Hayes; William H. Hedden; Wil Hendrickson; Jon R. Hoyt; Annie Lee Hudson; Bob Huebner; Garry Lee Johnson; Eugene J. Karlin; William Kizziar; Verland G. Kliven; Frank Kowalik, Jr.; Karen Kowalik; Charles J. Krall; Kenneth Krausnick; Dan J. Kronemeyer; Ruby Larkins, as personal representative for the estate of Larry G. Larkins; Arthur Lawrence; Arno T. Liebelt; Jerry L. Manka; Delmar Mehring; William A. Mertsching; Consuelo D. Milburn; J.P. Miller; Judson L. Morris; Ray E. Mulhbach; Floyd McElwain; David W. Niemela; Lorentz Opdahl; Evelyn M. Page; Earl L. Peterie; Eric J. Phelps; Lawrence Phillips; Richard R. Phillips, Jr.; Melanie Pleasant; Harold L. Pottorf; Virginia L. Quinn, as personal representative for the estate of Paday T. Quinn, Sr.; Franklin T. Fiedler, as personal representative for the estate of Jay Ross; Steven Rothacker; William B. Smith, Jr.; Wilmont Smith; Mary G. Spurgeon; Robert E. Spurgeon; John A. Voss; Sharon Voss; Robert J. Wagner; Steven Wagner; Donald E. Wishart; Floyd A. Wright; Lucian T. Zell, II, Plaintiffs-Appellants, v. Larry LOVELL; Vernon Pixley; Larry Hyatt, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

August 6, 1992.

Attorney(s) appearing for the Case

William A. Cohan (Jennifer A. Greene, also of Cohan & Greene, Encinitas, Cal., and John S. Pleasant, Englewood, Colo., pro se, with him on the briefs), for plaintiffs-appellants.

John J. McCarthy, Atty., Tax Div., (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen and Charles M. Duffy, Attys., Tax Div.; Michael J. Norton, U.S. Atty., of counsel; and William G. Pharo, Asst. U.S. Atty., with him on the brief), U.S. Dept. of Justice, Washington, D.C., for defendants-appellees.

Before LOGAN and BRORBY, Circuit Judges, and DAUGHERTY, District Judge.

LOGAN, Circuit Judge.

Plaintiffs, members of an organization known as the National Commodity and Barter Association (NCBA), appeal a judgment against them following a bench trial. Plaintiffs' action alleged First and Fourth Amendment violations by defendants, who are Internal Revenue Service (IRS) agents. In a prior appeal, Pleasant v. Lovell, 876 F.2d 787 (10th Cir.1989), we reversed in part a grant of summary judgment against...

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