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Nelson v. Steiner

June 29, 1960

EMIL J. NELSON AND RICHARD M. ROBERTS, DEFENDANTS-APPELLANTS,
v.
HAROLD G. STEINER AND OLLIE MAE STEINER, PLAINTIFFS-APPELLEES.



Author: Castle

Before HASTINGS, Chief Judge, and KNOCH and CASTLE, Circuit Judges.

CASTLE, Circuit Judge.

This is an appeal from a judgment entered on May 12, 1959, by the District Court for the Eastern District of Wisconsin finding the defendants Emil J. Nelson and Richard M. Roberts in contempt of court. Damages in the amount of $400.00 each were assessed against each defendant to be paid to the plaintiffs.

On May 22, 1959 the defendants filed a motion to alter and amend the findings of fact and judgment and in the alternative for a new trial, and for a stay of judgment. The Court granted the stay of judgment pending a decision on the motion which stay was later extended until a mandate of this Court should be filed following this appeal.

On May 29, 1959 the Court denied the defendants' motion to amend or alternatively for a new trial.

The basic facts involved in this appeal follow:

On July 10, 1957 the District Court held levies and notices of levy made in connection with alleged income tax deficiencies of Harold G. and Ollie M. Steiner for the years 1945, 1946 and 1947 null and void, and entered an injunction order against the defendant Emil J. Nelson. The order, stripped of its legal verbiage, in effect sets forth the following requirements:

1. Emil J. Nelson, his successors, officers, agents, servants, employees, attorneys, representatives, and privies, and each of them, are hereby permanently enjoined and restrained from directly or indirectly:

A. Making any and all assessments for purported deficiency in income taxes for the year 1945 for Harold G. Steiner and for the years 1946 and 1947 for Harold G. and Ollie Mae Steiner until the expiration of the ninety day period after notice of deficiency is properly mailed to said taxpayers.

B. Making, beginning or prosecuting any distraint or proceeding in court or otherwise for collection of deficiencies in taxes allegedly due from said taxpayers for the years 1945, 1946 and 1947 until the expiration of the ninety day period after notice of deficiency is properly mailed to said taxpayers.

C. Issuing any and all summonses, subpoenas, levies, notices of levy or assessments for the collection of deficiencies in taxes allegedly due the United States Government for the years 1945, 1946 and 1947 until the expiration of the ninety day period after notice of deficiency is properly mailed to the taxpayers.

2. Emil J. Nelson is directed to take all such action as is necessary to release any and all levies or notices of levy declared null and void and shall refund all moneys, etc. collected pursuant thereto and shall forward to Harold G. and Ollie Mae Steiner copies of all releases of levies or notices of levy and all refunds of collections all within sixty days from the date of the order.

3. Emil J. Nelson shall take any and all action to release of record any and all notices of liens filed in the office or offices designated by law for the filing of such notice and shall advise Harold G. and Ollie Mae Steiner of any and all action taken within sixty days from the date of the order.

4. Emil J. Nelson, his successors, officers, agents, servants, employees, attorneys, representatives, and privies and each of them are permanently enjoined from directly or indirectly taking any and all action for the collection of taxes for the years 1945, 1946 and 1947 from the plaintiffs until the expiration ...


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