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UNITED STATES v. KEY OIL CO., INC.

Civ. A. No. 77-2120.

460 F.Supp. 878 (1978)

UNITED STATES of America et al., Plaintiffs, v. KEY OIL COMPANY, INC., et al., Defendants.

United States District Court, D. New Jersey.

September 14, 1978.

Attorney(s) appearing for the Case

Herbert L. Zuckerman, Zuckerman & Aronson, Newark, N. J., for defendants.

Robert L. Del Tufo, U. S. Atty., Newark, N. J., for the Government.

AMENDED MEMORANDUM

CLARKSON S. FISHER, District Judge.

Defendants have moved for a stay pending appeal of an order directing compliance with Internal Revenue Service Summonses. A stay pending appeal will be granted where the moving party can show:

(1) A likelihood that the petitioner will prevail on the merits of the appeal; (2) Irreparable injury to the petitioner unless the stay is granted; (3) No substantial harm to other...

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