Legal Opinion
M. Phillip Arth, Jr. v. United States of America and William E. Dauphin
Court of Appeals for the Ninth Circuit
Decided June 26, 1984No. 83-2271PublishedCited by 23 opinions
1Opinion of the Court
J. BLAINE ANDERSON, Circuit Judge:
After the Internal Revenue Service levied upon $10,628.74 held in a bank account in the name of T/I Pharmaceuticals, Inc., Phillip Arth brought an action pursuant to 26 U.S.C. § 7426 claiming that the funds in the account belonged to him and were wrongfully seized by the IRS. Arth also personally sued IRS Agent William Dauphin for alleged constitutional violations occurring in the conduct of the levy. The district court found the funds were not wrongfully levied and entered judgment for the IRS and Dauphin. We affirm. I. BACKGROUND
In the late 1970’s, T/I…
2Cases cited4 opinions
- Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
- Al-Kim, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Hans Bothke v. Fluor Engineers and Constructors, Inc., and W.J. TerryCourt of Appeals for the Ninth Circuit · 1983
- Frank E. Stankevitz v. Irs, Michael Sassi, B. Morton, Jerome Kurtz, and John J. KounadCourt of Appeals for the Ninth Circuit · 1981
3Cited by23 opinions
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- Michael v. Frierdich v. United StatesCourt of Appeals for the Seventh Circuit · 1993
- Security Counselors, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Xemas, Inc. v. United StatesDistrict Court, D. Minnesota · 1988
- Helen Pate William Whitfield Pate Julia Ruth Pate Kirksey McCord Pate v. United States of America, Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1991
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