Legal Opinion
Miller v. United States
District Court, N.D. Ohio
Decided November 7, 1996No. 3:93CV7015PublishedCited by 3 opinions
1Opinion of the Court
ORDER
CARR, District Judge.
This is a wrongful levy action brought pursuant to 26 U.S.C. § 7426 in which plaintiffs, through their next friend and father, allege that the government improperly seized property stored in a Netherlands safety deposit box. 1 Pending is defendant’s motion for summary judgment. (Doc. 49). For the following reasons, the government’s motion shall be granted.
Plaintiffs are the children of David J. Miller (Miller), who pleaded guilty to and was imprisoned for conspiring to import marijuana, filing false income tax returns, and failing to report monetary instruments. See…
2Cases cited6 opinions
- Banco Nacional De Cuba v. SabbatinoSupreme Court of the United States · 1964
- Elias Kaggen and Rio A. Sferrazza v. Internal Revenue Service and United States of AmericaCourt of Appeals for the Second Circuit · 1995
- William L. Comer Family Equity Trust v. United StatesDistrict Court, E.D. Michigan · 1990
- Douglas v. United StatesDistrict Court, S.D. Georgia · 1983
- United States v. van der HorstDistrict Court, D. Delaware · 1967
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Credit Suisse v. United States District Court for the Central District of CaliforniaCourt of Appeals for the Ninth Circuit · 1997
- 911 Management, LLC v. United StatesDistrict Court, D. Oregon · 2009
- 97 Cal. Daily Op. Serv. 9042, 97 Daily Journal D.A.R. 14,617 Credit Suisse Swiss Bank Corporation v. United States District Court for the Central District of California, Loretta Ann Rosales Hilda Narciso, Real Parties in InterestCourt of Appeals for the Ninth Circuit · 1997