Becton Dickinson and Co. v. Wolckenhauer

POLITAN, District Judge.

Dear Counsel:

This matter comes before the Court on cross-motions for summary judgment on Count Eleven of Becton Dickinson & Company’s Amended Complaint, which asserts, in substance, a wrongful levy action against the United States pursuant to 26 U.S.C. § 7426. The Court has decided the motions without oral argument, pursuant to Federal Rule of Civil Procedure 78. For the reasons explained below, plaintiffs motion for summary judgment is DENIED, the Government’s cross-motion is GRANTED, Counts Eleven and Twelve are DISMISSED WITH PREJUDICE. 1

FACTUAL BACKGROUND

While…