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HESS v. O'DELL MOTORS

No. 80-1983.

693 F.2d 113 (1982)

Carroll L. HESS, Appellant, v. O'DELL MOTORS, Appellee, v. INTERNAL REVENUE SERVICE OF the UNITED STATES of America, Appellee.

United States Court of Appeals, Tenth Circuit.

November 16, 1982.

Attorney(s) appearing for the Case

James R. McCarty, Casper, Wyo., for appellant.

David F. Evans, Cheyenne, Wyo. (with James P. Horiskey, Cheyenne, Wyo., on brief) of Horiskey, Bagley & Hickey, Cheyenne, Wyo., for appellee O'Dell Motors.

Terry L. Fredricks, Tax Division, Dept. of Justice, Washington, D.C. (with John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup and Gary R. Allen, Tax Division, Washington, D.C. and Charles E. Graves, U.S. Atty., Cheyenne, Wyo., on brief), for appellee Internal Revenue Service.

Before SETH, Chief Judge, and HOLLOWAY and McKAY, Circuit Judges.

McKAY, Circuit Judge.

The plaintiff, Carroll L. Hess, appeals from a district court decision that denied his claim to a security interest in a truck purchased by his son and seized by the Internal Revenue Service. We affirm the lower court judgment.

Carroll Hess is the father of Byron E. Hess, a truck driver who resides in Wyoming. In 1976, Byron Hess purchased a Kenworth truck-tractor. Shortly thereafter, he obtained a Wyoming certificate of title that listed...

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