Aram K. Berberian v. M. Frank Gibney

COFFIN, Chief Judge.

Appellant filed a 1972 tax return showing a balance due of more than $2,000, but failed to pay. Appellee, an officer of the Internal Revenue Service, in December, 1973, levied upon real property in which appellant claimed an interest of over $20,000. Several months later appellee levied upon a sloop belonging to appellant, incurring costs for insurance and advertising. Appellant redeemed his sloop prior to sale, paying a sum which included the costs of insurance and advertising. On June 12, 1974, appellant filed a complaint in state court seeking damages from appellee for…