Theresia Frazee Larry Frazee Lisa Novotny Louis Novotny v. Internal Revenue Service Richard Duke, Special Agent, I.R.S.

TACHA, Circuit Judge.

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 34.1.9. The case is therefore ordered submitted without oral argument.

Theresia and Larry Frazee and their children, Lisa and Louis Novotny (the Fra-zees), appeal from a district court order declining to exercise equitable jurisdiction under Fed.R.Crim.P. 41(e) to hear the Fra-zees’ motion for return of illegally seized property. The issue is whether the district court…