Omnibus Financial Corporation v. United States

566 F.2d 1097 78-1 USTC P 9209 OMNIBUS FINANCIAL CORPORATION, and Arizona Turf Supply, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, United States of America Internal Revenue Service, George D. Patterson and Carlos Tellez, Defendants-Appellees. No. 75-2440. United States Court of Appeals, Ninth Circuit. Dec. 29, 1977. 1 John D. Helm (argued), of Steiger, Helm & Kyle, Tempe, Ariz., for plaintiffs-appellants. 2 Ernest J. Brown (argued), Washington, D. C., for defendants-appellees. 3 On Appeal from the United States District Court For the District of Arizona. 4 Before BARNES, Senior Circuit Judge, SNEED, Circuit Judge, and HAUK, District Judge. * HAUK, District Judge: Facts : 5 This is an action for damages allegedly caused by a purported improper Federal Internal Revenue Service levy on, and sale of, the assets of a business operated under the name of "Russ Keeton's Saveway Market." The District Court Judge (Honorable C. A. Muecke, D. Ariz.) granted Summary Judgment in favor of the defendants, two employees of the Internal Revenue Service. Judgment was entered on June 16, 1975. Notice of appeal was filed on June 23, 1975. 1 6 Plaintiffs, Omnibus Financial Corporation…