Legal Opinion
Terrapin Leasing, Ltd. v. United States
District Court, W.D. Oklahoma
Decided March 10, 1978No. CIV-77-1052-EPublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
EUBANKS, District Judge.
Complaint alleges wrongful seizure of two automobiles allegedly belonging to plaintiff by agents of the Internal Revenue Service. The automobiles were levied upon and seized to satisfy the unpaid tax liability of Tracy C. Poe and Barbara Poe, husband and wife. Tracy C. Poe is the president and sole owner of plaintiff corporation. Count I of the complaint alleges wrongful levy and seeks return of the vehicles under 26 U.S.C. § 7426. The United States of America is the only party defendant as to Count I. In Count II, plaintiff asks for damages…
2Cases cited12 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Scheuer v. RhodesSupreme Court of the United States · 1974
- United States v. SherwoodSupreme Court of the United States · 1941
- Wood v. StricklandSupreme Court of the United States · 1975
- Dugan v. RankSupreme Court of the United States · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- Loving Saviour Church v. United StatesDistrict Court, D. South Dakota · 1983
- Provenza v. RinaudoDistrict Court, D. Maryland · 1984
- Husek v. Internal Revenue Service of the United StatesDistrict Court, N.D. New York · 1991
- Northland Associates, Inc. v. United States, Internal Revenue Service (In Re Abrantes Construction Corp.)District Court, N.D. New York · 1993
2 more not listed; retrieve them via the Exa API.