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G. M. LEASING CORP. v. UNITED STATES

No. 75-235.

429 U.S. 338 (1977)

G. M. LEASING CORP. ET AL. v. UNITED STATES ET AL.

Supreme Court of United States.

Decided January 12, 1977.

Attorney(s) appearing for the Case

Richard J. Leedy argued the cause and filed briefs for petitioners.

Solicitor General Bork argued the cause for the United States et al. With him on the brief were Assistant Attorney General Crampton, Stuart A. Smith, Leonard J. Henzke, Jr., and Stephen M. Gelber.

MR. JUSTICE BLACKMUN delivered the opinion of the Court.

We granted certiorari in this case, 423 U.S. 1031 (1975), limited to the Fourth Amendment issue arising in the context of seizures of property in partial satisfaction of income tax assessments.1

I

Petitioner G. M. Leasing Corp. is a Utah corporation organized in April 1972; among its stated business purposes is the leasing of automobiles. George I. Norman, Jr.,...

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