Legal Opinion

Pottorf v. United States

District Court, D. Kansas

Decided May 31, 1990No. 88-4233-RPublished

1Opinion of the Court

MEMORANDUM AND ORDER

ROGERS, District Judge.

This matter is presently before the court upon defendant’s motion for summary judgment on plaintiffs’ wrongful levy claim. Plaintiffs contend that the government wrongfully levied on property which belonged to them and not to Pottorf Farms, Inc., the delinquent taxpayer. Having carefully reviewed the materials before the court, we are now prepared to rule.

In considering the defendant’s motion for summary judgment, the court must examine all the evidence in the light most favorable to the plaintiffs. Barber v. General Electric Co., 648 F.2d 1272, 1276…

2Cases cited10 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Improvement Company v. MunsonSupreme Court of the United States · 1872
  4. Barber v. General Electric Co.Court of Appeals for the Tenth Circuit · 1981
  5. Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977

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