Ginsberg v. United States
Decision Date | 02 June 1969 |
Docket Number | No. 22204.,22204. |
Citation | 408 F.2d 1016 |
Parties | Benjamin GINSBERG, Appellant, v. UNITED STATES of America, Appellee. |
Court | U.S. Court of Appeals — Ninth Circuit |
Clyde Maxwell (argued), of Maxwell & Sheahan, James Jess, Los Angeles, Cal., for appellant.
Jeanine Jacobs, Washington, D. C., (argued), Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Washington, D. C., William M. Byrne, Jr., U. S. Atty., Loyal E. Keir, Donald M. Fenmore, Asst. U. S. Attys., Los Angeles, Cal., for appellee.
Before BARNES, DUNIWAY and ELY, Circuit Judges.
The Internal Revenue Service seized and levied upon certain funds of the appellant to satisfy federal wagering excise taxes and wagering occupational taxes. See Int.Rev.Code of 1954, §§ 4401, 4411, 6331. The appellant filed a suit for refund of a portion of the seized funds. The Government counterclaimed for an additional unpaid balance and moved for summary judgment on both the principal suit and the counterclaim. This is an appeal from the District Court's granting of that motion.
1 It appears that appellant preferred to take, and did take, the legal position that the Government could not levy upon funds which were wrongfully seized in the beginning but which subsequently were applied to satisfy tax deficiencies. His reliance upon such proposition was mistaken. See Carlo v. United States, 286 F.2d 841, 848-849 (2d Cir.), cert. denied, 366 U.S. 944, 81 S.Ct. 1672, 6 L.Ed.2d 855 (1961); Field v. United States, 263 F.2d 758, 762 (5th Cir.), cert. denied, 360 U.S. 918, 79 S.Ct. 1436, 3 L.Ed.2d 1534 (1959).
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