Legal Opinion

United States v. Steward

District Court, D. Massachusetts

Decided February 13, 2014No. Civil Action No. 13-11412-RGSPublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM AND ORDER ON UNITED STATES’ MOTION TO DISMISS DEFENDANT HOLLY LANE ASSOC., LLC’S COUNTERCLAIM

STEARNS, District Judge.

This matter is before the court on plaintiff United States of America’s motion to dismiss a counterclaim brought by defendant Holly Lane Associates, LLC (HLA), alleging a wrongful levy. The United States filed the original Complaint on June 12, 2013, looking to collect the assessed tax liabilities of defendants James and Pamela Steward. The United States sought: (1) a money judgment, pursuant to 26 U.S.C. § 7401, against the Stewards for delinquent taxes; and (2) the…

2Cases cited10 opinions

Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
United States v. MitchellSupreme Court of the United States · 1980
United States v. National Bank of CommerceSupreme Court of the United States · 1985
Murphy v. United StatesCourt of Appeals for the First Circuit · 1995

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3Cited by1 opinion

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