Lavino

This is the second trial of this case, the judgment after the first trial having been reversed and a new trial ordered by the Court of Appeals for the Ninth Circuit. 230 F.2d 909 . The factual background is set forth in that opinion. At the second trial evidence was presented by both parties, including the deposition of Albert Ellison, and was heard by the Court. The matter has been briefed, argued and submitted.

The question is whether defendant has wrongfully taken property of the plaintiffs. Defendant admits that he had no right to take any property of plaintiffs when he levied on and seized the property of the S. J. R. Corporation, a California corporation, to satisfy the unpaid taxes of Sidney E. and Joan T. Wolfe. The factual question is whether any of the liquor inventory seized by defendant was the property of plaintiffs. Plaintiffs rely on a judgment in claim and delivery from the Superior Court of the State of California based on an inventory of liquor taken some time in March, 1951. The inventory seized by defendant was taken in July, 1951. When plaintiffs sold the business to the S. J. R. Corporation, they retained the inventory of liquor in a locked storeroom on the…