Legal Opinion

WWSM Investors v. United States

Court of Appeals for the Ninth Circuit

Decided August 22, 1995No. 93-17072PublishedCited by 8 opinions

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 The opinion filed May 31,1995 and published at 56 F.3d 1053 (9th Cir.1995) is withdrawn. The withdrawn opinion is replaced by a majority opinion and dissent which are filed concurrently with this order.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…

2Cases cited7 opinions

  1. Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
  2. United States v. WilliamsSupreme Court of the United States · 1995
  3. United Sand and Gravel Contractors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
  4. Beresford Williams v. United StatesCourt of Appeals for the Second Circuit · 1991
  5. Earl Winebrenner v. United StatesCourt of Appeals for the Ninth Circuit · 1991

2 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Supermail Cargo, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1995
  2. EC Term of Years Trust v. United StatesSupreme Court of the United States · 2007
  3. John M. Quarty, Personal Representative of the Estate of Angele C. Quarty Elizabeth B. Cherne v. United StatesCourt of Appeals for the Ninth Circuit · 1999
  4. Dahn v. United StatesCourt of Appeals for the Tenth Circuit · 1997
  5. Cherbanaeff v. United StatesUnited States Court of Federal Claims · 2007

3 more not listed; retrieve them via the Exa API.

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