Mirin v. Clark County Taxicab Authority

OPINION

By the Court,

Mowbray, J.:

William Mirin, Appellant, was the holder of Certificate of Public Convenience and Necessity CPC A 883 Sub 3, issued by the Public Service Commission of Nevada (PSC), effective December 26, 1967, authorizing the operation of a taxicab business. The United States Internal Revenue Service (IRS) levied on this certificate for Mirin’s failure to pay federal withholding taxes.. Notice of seizure was served on the PSC on April 22, 1969. A public sale was then had, and the certificate *48was sold to Respondent Vegas-Western Cab, Inc., for approximately $21,000, subject to…