Baddour, Inc. And Bmc Sales, Inc., Plaintiffs-Appellees-Appellants v. United States of America, Michael E. Posey

OPINION

EDWIN F. HUNTER, Jr., District Judge:

Baddour, Inc., brought this wrongful levy suit against the United States of America and Michael Posey, an IRS agent. Damages are claimed for losses allegedly sustained when its property, certain soft goods located in a taxpayer’s plant, was seized to satisfy taxpayer’s liability. Following a bench trial, the district court concluded that recovery against Posey, individually was barred by the doctrine of qualified immunity. It held, however, that Baddour was entitled to recover under 26 U.S.C.A. § 7426(b)(2) (West 1967), amended by 26 U.S.C.A. §…