Michael v. Frierdich v. United States
Court of Appeals for the Seventh Circuit
1Opinion of the Court
POSNER, Circuit Judge.
Michael Frierdich brought this suit against the United States contending that it had made a wrongful levy on property that Frierdich had “an interest in or lien on,” 26 U.S.C. § 7426(a)(1), and seeking a judgment for some $37,000, which he claimed to be the value of his interest. 26 U.S.C. § 7426(b)(2)(B). After a bench trial, the district judge dismissed the suit on the ground that the interest claimed by Frier-dich in the property in question was not the kind that supports standing to bring a third-party suit for wrongful levy — third party because Frierdich is not the…
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