Legal Opinion

Hardy v. United States

District Court, D. Nevada

Decided February 21, 1996No. CV-N-94-824-ECRPublishedCited by 2 opinions

1Opinion of the Court

ORDER

EDWARD C. REED, Jr., District Judge.

Before the court is the government’s motion for summary judgment (Doc. # 18). Plaintiffs have brought this wrongful levy action under 26 U.S.C. § 7426. The central dispute concerns a married couple’s respective ownership interests in certain real property: The government has levied against real property to which plaintiff Cathy Hardy has title, on the ground that as community property of her and her husband Ray Hardy, the realty is subject to levy in satisfaction of Ray Hardy’s federal income tax delinquencies. Cathy Hardy has sued the government under…

2Cases cited22 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  4. Semegen v. WeidnerCourt of Appeals for the Ninth Circuit · 1985
  5. Seymour v. Superintendent of Washington State PenitentiarySupreme Court of the United States · 1962

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3Cited by2 opinions

  1. 26 Beverly Glen, LLC v. Wykoff Newberg Corp.Court of Appeals for the Ninth Circuit · 2009
  2. 26 Beverly Glen, LLC v. Wykoff Newberg Corp.Court of Appeals for the Ninth Circuit · 2009

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