Joseph W. Richey and Wife, Blanche Richey v. Jack E. Smith

SIMPSON, Circuit Judge:

The appellants, J. W. and Blanche Ri-chey, husband and wife (hereinafter Taxpayers), sued in the district court under Rule 41(e), F.R.Crim.P., for the return of property and suppression of evidence, business records of the husband, seized by Special Agent Jack Smith of the Internal Revenue Service (IRS). The complaint alleged that Special Agent Smith obtained possession of the records of Mr. Richey’s business in violation of the Fourth and Fifth Amendments to the Constitution. Prior to any hearing on the merits the district court declared itself without jurisdiction of…