Masters v. Arend

313 F.2d 79 Perry A. De MASTERS, Internal Revenue Agent, Internal Revenue Service, Arthur G. Erickson, District Director of Internal Revenue, Mortimer M. Caplin, Commissioner of Internal Revenue and The United States National Bank of Portland (Oregon), Appellants, v. Egon D. AREND and Mela K. Arend, Appellees. No. 17796. United States Court of Appeals Ninth Circuit. January 24, 1963. Rehearing Denied February 26, 1963. COPYRIGHT MATERIAL OMITTED COPYRIGHT MATERIAL OMITTED COPYRIGHT MATERIAL OMITTED Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Joseph M. Howard, Norman Sepenuk and Burton Berkley, Attys., Dept. of Justice, Washington, D. C., and Sidney I. Lezak, Acting U. S. Atty., Portland, Or., for appellants. Morris J. Galen, Portland, Or., for appellees. Before MERRILL, BROWNING and DUNIWAY, Circuit Judges. BROWNING, Circuit Judge. 1 The District Court permanently enjoined appellants (employees of the Internal Revenue Service) from investigating possible income tax liability of appellee taxpayers for years as to which recovery would be barred by the statute of limitations in the absence of fraud. The Court also permanently enjoined the United States National Bank of…