Arnold A. Smith and Rachael Smith, His Wife, and Herbert Smith and Evelyn Smith, His Wife v. United States

Herbert and Arnold Smith, together with their respective wives, commenced this suit in the District Court against the United States to recover damages for the use of their warehouse. Jurisdiction was invoked under the Tucker Act. 1 The matter is here on the appeal of the United States from a judgment for the Smiths.

The facts are undisputed. On May 8, 1964, United States Internal Revenue Service executed a distraint warrant for unpaid taxes owing by Lichty Printing and Business Forms, Inc. Levy was made upon Lichty printing presses and other equipment in Smiths’ building, which Lichty had been…