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UNITED STATES v. POWELL

Civ. A. No. 379-32.

494 F.Supp. 260 (1980)

UNITED STATES of America, Plaintiff, v. William Ezra POWELL and Evie W. Powell, Defendants.

United States District Court, S. D. Georgia, Dublin Division.

July 25, 1980.

Attorney(s) appearing for the Case

Henry L. Whisenhunt, Jr., Asst. U.S. Atty., Augusta, Ga., Gerald B. Leedom, Tax Division, Trial Section, Southern Region, Dept. of Justice, Washington, D.C., for plaintiff.

Joe W. Rowland, Wrightsville, Ga., for defendants.

ORDER

BOWEN, District Judge.

Defendant William Ezra Powell was assessed distilled spirit excise taxes in the amount of $17,491.21 on March 8, 1976. 26 U.S.C. §§ 5001, 5005 (1976). The assessment arose as the result of defendant's alleged involvement in an illegal distillery operation from February 21, 1973, through April 2, 1973. In this action against William Ezra Powell and his wife Evie W. Powell, plaintiff seeks to reduce to judgment the amount...

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