Legal Opinion
Nicholas J. Capuano v. United States
Court of Appeals for the Eleventh Circuit
Decided March 17, 1992No. 89-3813PublishedCited by 27 opinions
1Opinion of the Court
EDWARD S. SMITH, Senior Circuit Judge:
Appellant Capuano, an attorney, brought a wrongful levy action pursuant to 26 U.S.C. § 7426 against the Internal Revenue Service (IRS) to recover from seized funds the $25,000 fee due him as result of settlement of a forfeiture action between his client, Agustin Santana, and the United States. (United States District Court for the Northern District of Florida, Pensacola Division, No. 89-30023 WEA.) Judgment was entered on 20 September 1989 in favor of the government. Capuano appeals. We reverse.
Appellant contends that the trial court erred in finding that…
2Cases cited11 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- William R. Milburn and Richard v. Thompson v. The United States of AmericaCourt of Appeals for the Eleventh Circuit · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Norse v. City of Santa CruzCourt of Appeals for the Ninth Circuit · 2010
- Reeves v. AstrueCourt of Appeals for the Eleventh Circuit · 2008
- Berkovitz v. Home Box Office, Inc.Court of Appeals for the First Circuit · 1996
- Marre' v. United StatesCourt of Appeals for the Fifth Circuit · 1997
- JGB Enterprises, Inc. v. United StatesUnited States Court of Federal Claims · 2004
22 more not listed; retrieve them via the Exa API.