Legal Opinion
United States v. Ruff
District Court, M.D. Florida
Decided January 9, 1995No. 93-604-Civ-Orl-22PublishedCited by 3 opinions
1Opinion of the Court
ORDER
CONWAY, District Judge.
This cause comes before the Court for decision on the parties’ cross-motions for summary judgment. The parties agree that this ease turns on the question whether the Defendant was in possession of property or rights to property belonging to a third-party taxpayer on the date the Defendant was served by the Internal Revenue Service with a Notice of Levy. After carefully considering the motions, the Court determines that the question must be answered in the affirmative.
I. FACTS 1
At all times relevant to this dispute, the Defendant, attorney Andrea A. Ruff, served as…
2Cases cited9 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
- In Re Richard H. Reimers and Jeanne R. Reimers, Debtors. Claude Pitrat, Trustee W.J. Giles, III v. Richard H. Reimers Jeanne R. ReimersCourt of Appeals for the Ninth Circuit · 1992
- J. N. Randall, Sr., and American International Telephone Co. v. H. Nakashima & Co., Ltd., United States of AmericaCourt of Appeals for the Fifth Circuit · 1976
- HARDING RLTY., INC. v. Turnberry Towers Corp.District Court of Appeal of Florida · 1983
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3Cited by3 opinions
- In Re SchlapperUnited States Bankruptcy Court, M.D. Florida · 1996
- United States v. RuffCourt of Appeals for the Eleventh Circuit · 1996
- In Re WestbrooksUnited States Bankruptcy Court, N.D. Alabama · 1996