Legal Opinion
McGinley v. United States
District Court, D. Nebraska
Decided October 7, 1996No. 7:CV95-5009PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
KOPF, District Judge.
Pending before me are cross-motions for summary judgment (filings 14 & 18). Plaintiffs, two Nebraska law firms (“Law Firms”), have sued the United States of America. The Law Firms assert that the Internal Revenue Service (IRS) levied upon two stock certificates that were then in the hands of the Clerk of the District Court of Lincoln County, Nebraska, and that the levy violated 26 U.S.C. § 7426. I will grant the government’s motion (filing 14), and deny the Law Firms’ motion (filing 18).
I
I first examine the background of this case, including the claims…
2Cases cited6 opinions
- United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
- County of Boyd v. US Ecology, Inc.District Court, D. Nebraska · 1994
- Security Counselors, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Bank of Nebraska in Lavista v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- State of Nebraska v. Joe Richter, United States of America, Richard L. Tegtmeier and Bennett Tegtmeier and Sears, P.C.Court of Appeals for the Eighth Circuit · 1985
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3Cited by2 opinions
- Hussain v. Boston Old Colony InsuranceCourt of Appeals for the Fifth Circuit · 2002
- United States v. New York State Department of Taxation & FinanceDistrict Court, W.D. New York · 2001