Oxford Capital Corp. v. United States

211 F.3d 280 (5th Cir. 2000)

OXFORD CAPITAL CORPORATION, Plaintiff-Appellant,

v.

UNITED STATES OF AMERICA; ET AL, Defendants,

UNITED STATES OF AMERICA, Defendant-Appellee.

No. 98-11170

UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT

May 2, 2000

[Copyrighted Material Omitted]

Appeal from the United States District Court for the Northern District of Texas

Before JONES and DENNIS, Circuit Judges, and PRADO,* District Judge:

1

This is an appeal from the decision of a magistrate judge that a levy imposed by the Internal Revenue Service ("IRS") on bank accounts of Oxford Capital Corporation ("Oxford") to…