Legal Opinion
Hamilton v. United States
District Court, D. Connecticut
Decided August 28, 1992No. Civ. N-90-128 (TFGD)PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
DALY, District Judge.
Plaintiff Linda Hamilton (“Plaintiff” or “Ms. Hamilton”) brings this action against the United States (“the government” or “the defendant”) for an alleged wrongful leyy. 26 U.S.C. § 7426(a)(1). The case raises an issue of apparent first impression in this Circuit, to wit, whether an executed but unrecorded quitclaim deed purporting to transfer specified real property from the delinquent taxpayer to a third-party defeats the government’s levy on that property-
Ms. Hamilton, the third-party in question, seeks to enjoin the government’s sale of…
2Cases cited20 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
- K.A. Morris v. United States of America, the Department of the Treasury, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1987
- United States of America and Ellis Campbell, Jr. v. Creamer Industries, Inc.Court of Appeals for the Fifth Circuit · 1965
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Mary Joyce Thomson v. United StatesCourt of Appeals for the Eighth Circuit · 1995
- Askanase v. United States (In Re Guyana Development Corp.)United States Bankruptcy Court, S.D. Texas · 1995