Lavino v. Jamison

230 F.2d 909 56-1 USTC P 9337 Renato LAVINO, Lawrence Andreini, Olga Andreini, Frank Andrini, Teresa Andrini, Joseph Andrini, Louis Andreini, Violet Andrini and Grace Andreini, Appellants, v. Glen T. JAMISON, Collector of Internal Revenue, Appellee. No. 14385. United States Court of Appeals Ninth Circuit. March 1, 1956. Arthur N. Ziegler, Allan L. Sapiro, San Francisco, Cal., for appellants. Lloyd H. Burke, U.S. Atty., Charles E. Collett, Edward H. Boyle, Assts., San Francisco, Cal., for appellee. Before DENMAN, Chief Judge, STEPHENS, Circuit Judge, and MATHES, District Judge. DENMAN, Chief Judge. 1 This is an appeal from a judgment which denied appellants recovery for the alleged seizure of their property by the Collector of Internal Revenue to satisfy the taxes of another person 1 and from the denial of appellants' motion for a new trial. The district court granted a motion to dismiss at the conclusion of appellants' case on the ground that they had failed to prove that the Collector had seized their property. Fed.Rules Civ.Proc. rule 41(b), 28 U.S.C.A. Appellants contend that they made a prima facie showing of this fact, that this showing was not overcome by the Collector, and…