Brooks v. United States

OPINION

SWINFORD, Chief Judge.

The court has jurisdiction of this action by reason of the provisions- of Title 26, Section 7426(b)(2)(B), United States Code. The record is now before the court on the respective motions of the United States and the plaintiff for summary judgment. Rules of Civil Procedure, Rule 56(a), (b), 28 U.S.C.

The plaintiff is a practicing attorney and asserts a statutory lien against funds held by the United States Marshal under orders of the court. The defendant asserted a tax lien and has served upon the United States Marshal a notice of levy upon the funds. The question…