Legal Opinion
Alabama Exchange Bank v. United States
District Court, M.D. Alabama
Decided September 4, 1975No. Civ. A. No. 74-3-EPublishedCited by 1 opinion
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
VARNER, District Judge.
Government revenue agents, seeking to collect taxes owed by Douglas F. Hurst, levied on, seized and sold all available property of Mr. Hurst who was then doing business as the Shell Plaza Restaurant and the Shell Plaza Truck *94Stop. Those agents then had knowledge of security instruments of the Plaintiff outstanding against the property and duly recorded before alleged filings of notices of the tax liens in question. Plaintiff seeks to recover for the allegedly wrongful seizure pursuant to 26 U. S.C. § 7426(a). Defendant insists that…
2Cases cited7 opinions
- Texas Oil & Gas Corporation v. The United States of America, the Pecos County State BankCourt of Appeals for the Fifth Circuit · 1972
- Wm. P. Stuart, Collector of Internal Revenue for the District of Arizona v. J. E. Willis and King-Hoover Construction Co.Court of Appeals for the Ninth Circuit · 1957
- United States v. Ed Lusk Construction Company, Inc.Court of Appeals for the Tenth Circuit · 1974
- Pargament v. FitzgeraldDistrict Court, S.D. New York · 1967
- United States v. LesterDistrict Court, S.D. New York · 1964
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3Cited by1 opinion
- Alabama Exchange Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1976