Legal Opinion

Rivera v. United States

District Court, S.D. Florida

Decided December 30, 1992No. 91-2879-CivPublished

1Opinion of the Court

FINDINGS OF FACT AND CONCLUSIONS OF LAW

MARCUS, District Judge.

THIS CAUSE was tried as a bench trial before the undersigned on December 3,1992. This is an action for recovery of funds seized by the Internal Revenue Service (“IRS”) pursuant to a Notice of Levy on a bank account held by Plaintiff, Linda P. Rivera, for taxes due and owing by her husband, Leroy Griffith. Plaintiff does not challenge the validity of the assessment, but claims only that the levy was wrongful. This Court has jurisdiction under 26 U.S.C. § 7426(a)(1). Pursuant to Rule 52(a) of the Federal Rules of Civil Procedure, we…

2Cases cited9 opinions

In Re the Accounting of TottenNew York Court of Appeals · 1904
Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
F.P.P. Enterprises and D & S Trust v. United StatesCourt of Appeals for the Eighth Circuit · 1987
K.A. Morris v. United States of America, the Department of the Treasury, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1987
Seymour v. SeymourSupreme Court of Florida · 1956

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