Stjernholm v. Peterson

BRORBY, Circuit Judge.

Plaintiffs Alvin and Elsie Stjernholm brought this action against three Internal Revenue Service agents, Barbara Peterson, Dorothy Ban, and Debbie Brown (referred to collectively as “the federal defendants”), Clark and Ann Smith Estate and Auction Company (hereafter “Smith Estate and Auction”), and six of Smith Estate and Auction’s employees, Cecil Clark, Bill Clark, Bill Smith, Clark A. Smith, Paul Smith, Ann D. Smith, alleging violations of the Fourth and Fifth Amendments, as well as state law, arising out of the Internal Revenue Service’s seizure and sale of certain…