Legal Opinion

Dennis v. United States

District Court, E.D. Virginia

Decided March 20, 1974No. Civ. A. 73-635-RPublishedCited by 11 opinions

1Opinion of the Court

MEMORANDUM

MERHIGE District Judge.

Plaintiff brings this action against the United States alleging wrongful levy upon property belonging to her. Jurisdiction is attained pursuant to 26 U.S.C. § 7426. The case is presently before the Court on plaintiff’s motion for summary judgment. Both sides have submitted memoranda in support of their respective positions, and on the material before it the Court deems the matter ripe for disposition.

The pertinent facts in this case have been stipulated and that stipulation is set out en toto below.

STIPULATION OF FACTS

The Petitioner and Defendant, by counsel,…

2Cases cited5 opinions

  1. Aquilino v. United StatesSupreme Court of the United States · 1960
  2. James v. United StatesSupreme Court of the United States · 1961
  3. United States v. William J. Rochelle, Jr., Trustee in Bankruptcy for John Milton Addison, BankruptCourt of Appeals for the Fifth Circuit · 1967
  4. Loomis v. . PeopleNew York Court of Appeals · 1876
  5. Travelers Indemnity Company v. Nationwide Mutual Insurance CompanyDistrict Court, W.D. Virginia · 1964

3Cited by11 opinions

  1. Kitchen v. Boyd (In re Newpower)Court of Appeals for the Sixth Circuit · 2000
  2. Brown v. ColemanCourt of Appeals of Maryland · 1989
  3. First Nat. Bank of Cartersville v. HillDistrict Court, N.D. Georgia · 1976
  4. Atlas, Inc. v. United StatesDistrict Court, D. North Dakota · 1978
  5. Securities & Exchange Commission v. Credit Bancorp, Ltd.District Court, S.D. New York · 2001

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