Ideal Realty Co. v. United States

This is a consolidated appeal from three district court decisions denying the realty companies’ requests for an injunction vacating certain tax levies on the plaintiffs’ bank accounts and property and preventing the. government from imposing additional liens for the tax liabilities in question.

At the outset we dismiss the appeals in numbers 76-1242 and 76-1405 as moot because both parties agreed in oral argument that the disputed taxes in those two cases have been collected and paid leaving nothing against which an injunction can operate. If the taxpayers in those two cases wish to contest…