Legal Opinion
Capital Tracing, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided August 17, 1995No. 92-55885PublishedCited by 27 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
On January 6, 1992, Plaintiff/Appellant Capital Tracing, Inc. (“Capital”) filed a wrongful levy action against the United States under 26 U.S.C. § 7426 1 based on the Internal Revenue Service’s (“IRS”) notice of levy filed on August 22, 1985. The district court dismissed the action on May 8, 1992, for lack of subject matter jurisdiction, finding that the time for filing a wrongful levy action under § 7426 had expired on May 22, 1986, nine months after the IRS served its notice of levy. Capital appealed the district court’s decision.
Capital contends that the district…
2Cases cited23 opinions
- United States v. TestanSupreme Court of the United States · 1976
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Diane Y. WASHINGTON, Plaintiff-Appellant, v. H. Lawrence GARRETT, III, Secretary of the Navy, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1994
- United States v. MichelSupreme Court of the United States · 1931
- The Catawba Indian Tribe of South Carolina v. The United StatesCourt of Appeals for the Federal Circuit · 1993
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3Cited by27 opinions
- Supermail Cargo, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Alvarez-Machain v. United StatesCourt of Appeals for the Ninth Circuit · 1996
- James F. Santa Maria v. Pacific BellCourt of Appeals for the Ninth Circuit · 2000
- Mary Jane WILSON, Plaintiff-Appellee, v. Thomas David MARCHINGTON; Inland Empire Shows, Inc., Defendants-AppellantsCourt of Appeals for the Ninth Circuit · 1997
- McCloud v. STATE, DEPT. OF PUBLIC SAFETYCourt of Appeals of Arizona · 2007
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