UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

MOM'S, INC.; JOHN ROBERT
COLAPRETE; THEODORE MAZUR BONK;
EDY MILLER; JENNIFER MARIE
MILLER, a minor who sues by Edy
Miller, her parent and next friend;
RICHARD SCOTT MILLER, II, a minor
who sues by Edy Miller, his parent
and next friend; RICHARD SCOTT
MILLER,
Plaintiffs-Appellees,

v.

JUDITH WEBER; CLYDE SANTANA; BOB
DUNFORD; DAVE ALTMAN; DARYL
WARE; JAMES EDWARDS; ROGER
WARREN; DAVID HUFF; CRAIG
CARMEN; JOYCE SUTTON; LEON
                                       No. 96-2769
COLEMAN; DAVID LIBENGOOD; BOBBY
BASS, individually and as Special
Agents for the Department of
Alcoholic Beverage Control of
Virginia,
Defendants-Appellants,

and

GEORGE OVERSTREET, individually
and as Police Officer of the City of
Norfolk Police Department, Norfolk,
Virginia; CAROL E. WILLMAN,
individually and as Special Agent
for the Internal Revenue Service,
Norfolk, Virginia; THE CITY OF
VIRGINIA BEACH; CITY OF NORFOLK;
UNKNOWN FEDERAL AGENTS;
UNKNOWN STATE AGENTS; UNKNOWN
CITY OF VIRGINIA BEACH AGENTS;
UNKNOWN CITY OF NORFOLK AGENTS;
CHERYL L. KAST, individually and
as Group Manager for the Internal
Revenue Service; JOHN C.
MCDOUGAL, individually and as
Special Litigation Assistant for the
Internal Revenue Service;
ROBERT E. BURGESS, individually
and as Special Agent for the
Internal Revenue Service;
ARLENE T. CAMPSEN, individually
and as Special Agent for the
Internal Revenue Service; TIMOTHY
DARUK, individually and as Special
Agent for the Internal Revenue
Service; MICHAEL E. DUNLOW,
individually and as Special Agent
for the Internal Revenue Service;
DONNA L. EASON, individually and
as Tax Fraud Investigative Aide for
the Internal Revenue Service; JOHN
BRINK, individually and as Special
Agent for the Internal Revenue
Service,
Defendants.

Appeal from the United States District Court
for the Eastern District of Virginia, at Norfolk.
J. Calvitt Clarke, Jr., Senior District Judge.
(CA-96-246)

Argued: June 6, 1997

Decided: October 14, 1998

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Before RUSSELL,* WIDENER, and WILKINS, Circuit Judges.

_________________________________________________________________

Dismissed by unpublished per curiam opinion.

_________________________________________________________________

COUNSEL

ARGUED: John Patrick Griffin, Assistant Attorney General,
OFFICE OF THE ATTORNEY GENERAL, Richmond, Virginia, for
Appellants. Robert John Haddad, SHUTTLEWORTH, RULOFF &
GIORDANO, P.C., Virginia Beach, Virginia, for Appellees. ON
BRIEF: James S. Gilmore, III, Attorney General, OFFICE OF THE
ATTORNEY GENERAL, Richmond, Virginia, for Appellants. Bev-
erly A. Rebar, SHUTTLEWORTH, RULOFF & GIORDANO, P.C.,
Virginia Beach, Virginia; James C. Breeden, HUBBARD, BREEDEN
& TERRY, Irvington, Virginia; Alan W. Clark, Chassell, Missouri,
for Appellees.

_________________________________________________________________

Unpublished opinions are not binding precedent in this circuit. See
Local Rule 36(c).

_________________________________________________________________

OPINION

PER CURIAM:

Mom's, Inc.1 brought this action claiming that a number of individ-
_________________________________________________________________
*Judge Russell heard oral argument in this case but died prior to the
time the decision was filed. The decision is filed by a quorum of the
panel. See 28 U.S.C.A. § 46(d) (West 1993).
1 Plaintiffs are Mom's, Inc.; John Robert Colaprete; Theodore Mazur
Bonk; Edy Miller; Jennifer Marie Miller; Richard Scott Miller, II; and
Richard Scott Miller. For ease of reference, we refer to Plaintiffs collec-
tively as "Mom's, Inc."

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uals employed by the Virginia Department of Alcohol Beverage Con-
trol (ABC)2 and employees of the Internal Revenue Service violated
its constitutional rights under the Fourth, Fifth, and Fourteenth
Amendments and violated various state laws in connection with
obtaining and executing a search warrant in April 1994. The ABC
agents filed a motion to dismiss, arguing that the action was barred
by the Tax Injunction Act, see 28 U.S.C.A.§ 1341 (West 1993), and
the principles of comity affirmed in Fair Assessment in Real Estate
Ass'n v. McNary, 454 U.S. 100 (1981). The district court disagreed,
see Mom's, Inc. v. Weber, 951 F. Supp. 92 (E.D. Va. 1996), and the
ABC agents sought review of the ruling in this court. We conclude
that we lack appellate jurisdiction to consider this matter because the
order of the district court is not a final order, see 28 U.S.C.A. § 1291
(West 1993); is not an appealable interlocutory order, see 28 U.S.C.A.
§ 1292 (West 1993 & Supp. 1998); and is not an appealable collateral
order, see Cohen v. Beneficial Indus. Loan Corp. , 337 U.S. 541, 545-
47 (1949). Accordingly, we dismiss.

DISMISSED
_________________________________________________________________
2 The appealing ABC agents are Judith Weber, Clyde Santana, Bob
Dunford, Dave Altman, Daryl Ware, James Edwards, Roger Warren,
David Huff, Craig Carman, Joyce Sutton, Leon Coleman, David Liben-
good, and Bobby Bass.

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