District Court, D. Arizona January 24, 1973, Civ. 72-500, 72-548 (Lisner v. McCanless)

OPINION AND ORDER

COPPLE, District Judge.

These cases bring before the Court issues that are of fairly recent origin, and on which the courts have taken diverse approaches and reached different conclusions. In

Lisner

the parties allegedly left $15,600 in cash in a motel room which was subsequently levied upon by the Internal Revenue Service (IRS),

1

as

*400

was their automobile.