Offices of Lakeside Non-Ferrous Metals, Inc. v. United States

KENNEDY, Circuit Judge:

Pursuant to a search warrant, the Government seized books and records from appellant’s business offices, and for over eleven months the materials seized have been held by special agents of the Internal Revenue Service, although copies of all materials seized have been furnished to appellant. These are consolidated appeals. The first is from a summary judgment in favor of the Government in a suit brought by appellant for civil damages and injunctive relief arising from an allegedly unlawful search and retention of the property. The second appeal is from the district…