WWSM Investors v. United States
Court of Appeals for the Ninth Circuit
1Opinion of the Court
Opinion by Judge THOMPSON: Dissent by Judge BRUNETTI.
ORDER
The government’s petition for rehearing is granted. The opinion filed May 31,1995 and published at 56 F.3d 1053 (9th Cir.1995) is withdrawn. The withdrawn opinion is replaced by a majority opinion and dissent which are filed concurrently with this order.
OPINION
THOMPSON, Circuit Judge:
The Internal Revenue Service (IRS) levied on WWSM’s bank accounts and seized $79,-004.90. WWSM did not owe the money to the IRS. A corporation named Advanced Plastics Engineering Corporation did. The money was owed for unpaid payroll taxes. WWSM had been…
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