Legal Opinion
Security Counselors, Inc. v. United States
Court of Appeals for the Eighth Circuit
Decided November 4, 1988No. 87-2579PublishedCited by 14 opinions
1Opinion of the Court
BOWMAN, Circuit Judge.
Security Counselors, Inc. (hereinafter “Security”) appeals a District Court 1 order denying its motion for reconsideration of a claim for wrongful levy under 26 U.S.C. § 7426. We affirm.
Security is a corporation organized and existing under the laws of the State of Missouri. The president and sole shareholder of Security was and is Michael J. Ebeling (hereinafter “Michael”).
Morris K. Ebeling (hereinafter “Morris”) is Michael’s stepson. In 1981, Morris formed Rocky Mountain Investment Properties, Inc. (hereinafter “Rocky Mountain”), which he owned and controlled. After an…
2Cases cited9 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- Glenda S. Scoville v. United StatesCourt of Appeals for the Eighth Circuit · 2001
- Michael v. Frierdich v. United StatesCourt of Appeals for the Seventh Circuit · 1993
- Helen Pate William Whitfield Pate Julia Ruth Pate Kirksey McCord Pate v. United States of America, Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1991
9 more not listed; retrieve them via the Exa API.