Meister v. United States, 16986.

Decision Date08 July 1968
Docket NumberNo. 16986.,16986.
Citation397 F.2d 268
PartiesArthur MEISTER, Appellant, v. UNITED STATES of America, Joseph Shotz, District Director of Internal Revenue, and William V. Miller, Special Agent, and their respective agents, servants, employees and attorneys.
CourtU.S. Court of Appeals — Third Circuit

Jerome R. Miller, Gutkin & Miller, Newark, N. J., for appellant.

John M. Brant, Appellate Section, Tax Division, Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, David M. Satz, U. S. Atty., Washington, D. C., on the brief), for appellees.

Before McLAUGHLIN, STALEY and SEITZ, Circuit Judges.

OPINION OF THE COURT

PER CURIAM.

By his amended complaint filed in the district court the plaintiff sought an order:

1) compelling defendants to return to him certain books, records, papers and data which he alleged had been illegally obtained by agents of the Internal Revenue Service in connection with an investigation of his income tax returns; and

2) enjoining defendants from using such records or information derived therefrom in any civil or criminal proceeding.

After a hearing on his application for an order that the use of the materials be suppressed and enjoined, the district court denied the requested relief but provided that the dismissal of the amended complaint was to be "without prejudice to renew the same in the event a criminal proceeding is commenced." Plaintiff appeals that order.

During the hearing before the district court the defendants voluntarily returned to plaintiff all of the original records. Plaintiff asserted in his amended complaint that the defendants illegally made copies of his records but he did not specifically request their return. We do not view the absence of such a request decisive because, assuming it had been made, it would not affect our decision.

Defendants contend that the order of the district court is not appealable. Plaintiff says that the order is appealable because there were no criminal proceedings pending against him when he filed his complaint and when the matter was heard. He also emphasizes that the issue of the return of the copies of the record was before the court. We think the whole tenor of the amended complaint makes it abundantly clear that the prime, if not sole, purpose of the amended complaint was to prevent the use of such records in potential criminal or civil proceedings against plai...

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17 cases
  • U.S. v. Premises Known as 608 Taylor Ave., Apartment 302, Pittsburgh, Pa.
    • United States
    • U.S. Court of Appeals — Third Circuit
    • September 21, 1978
    ...L.Ed.2d 614 (1962). See G. M. Leasing Corp. v. United States, 429 U.S. 338, 359, 97 S.Ct. 619, 50 L.Ed.2d 530 (1977); Meister v. United States, 397 F.2d 268 (3d Cir. 1968). On the other hand, determination of a motion for the return of property was not considered to be intimately involved i......
  • Leasing Corp v. United States
    • United States
    • U.S. Supreme Court
    • January 12, 1977
    ...and when proceedings arise in which the Government seeks to use the documents or information obtained from them. See Meister v. United States, 397 F.2d 268, 269 (CA3 1968); Hill v. United States, 346 F.2d 175 (CA9), cert. denied, 382 U.S. 956, 86 S.Ct. 433, 15 L.Ed.2d 361 (1965). And the ir......
  • Consumer Credit Ins. Agency, Inc. v. U.S.
    • United States
    • U.S. Court of Appeals — Sixth Circuit
    • June 13, 1979
    ...U.S. 927, 95 S.Ct. 1124, 43 L.Ed.2d 397 (1975); Goodman v. United States, 369 F.2d 166 (9th Cir. 1966). But see Meister v. United States, 397 F.2d 268 (3d Cir. 1968) (per curiam). Also the majority ignores the fact that in G.M. Leasing Corp. v. United States, 429 U.S. 338, 359, 97 S.Ct. 619......
  • Adams v. State, 49S04-0011-CR-627.
    • United States
    • Indiana Supreme Court
    • February 8, 2002
    ...a subsequent criminal prosecution was not ripe for adjudication in a civil action concerning the tax. See id. (citing Meister v. United States, 397 F.2d 268 (3d Cir.1968), and Hill v. United States, 346 F.2d 175 (9th Cir.1965), cert 15. The State argues that the cocaine could be introduced ......
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