Noel Smith v. Ernest M. Flinn, Director of Internal Revenue

Our opinion, 261 F.2d 781, directed the issuance of an injunction against the Director of Internal Revenue and his staff, forbidding them to sell any more of appellant’s property contrary to the provisions of 26 U.S.C.A. § 6863(b) (3), under a levy made upon such property after a deficiency determination and jeopardy assessment against appellant.

The facts and statements which were before us on the record and argument of the case, and which the Director did not at that time in any way challenge or dispute, showed that sales had been authorized by a revenue agent of appellant’s 1957 crops and…