Court of Appeals for the Eighth Circuit August 31, 1982, 81-2426 (United States v. Gerald J. Landsberger)

LAY, Chief Judge.

Pursuant to sections 7402(a) and 7407 of the Internal Revenue Code, title 26, the district court, the Honorable Robert G. Renner presiding, permanently enjoined Gerald J. Landsberger from engaging in fraudulent and deceptive conduct that substantially interfered with the proper administration of the tax laws.