Joseph F. Hughes & Company, Inc. v. United Plumbing & Heating, Inc.

Appellee obtained a judgment against the Appellant in the United States District Court for the District of Columbia and caused a certified copy of the judgment to be registered with the United States District Court for the Southern District of Ohio. On the basis of the registered judgment the District Court for the Southern District of Ohio issued an order in aid of execution requiring the District Director of the Internal Revenue Service at Cincinnati, Ohio, to “ * * * hold any and all monies it may determine should be refunded to the [Appellant].”

Upon receiving notice of the “hold” order,…