Legal Opinion

Amanda York Beaty and Nancie York Gunter v. United States

Court of Appeals for the Sixth Circuit

Decided June 26, 1991No. 90-5265, 90-5372PublishedCited by 25 opinions

1Opinion of the Court

BOGGS, Circuit Judge.

The plaintiffs, Amanda York Beaty and Nancie York Gunter, sued the Internal Revenue Service for wrongful levy. Soon after filing suit against the IRS, the plaintiffs moved for summary judgment. The district court denied their motion and entered summary judgment for the IRS, sua sponte. We reverse.

I

There are no material factual disputes in this case. The only disagreement between the parties concerns the legal import of the undisputed facts. The plaintiffs, who are sisters, now own three plots of land levied upon by the IRS. They came to own the land by a rather convoluted…

2Cases cited11 opinions

  1. Phelps v. United StatesSupreme Court of the United States · 1975
  2. Detroit Bank v. United StatesSupreme Court of the United States · 1943
  3. William Chandler v. Otie Jones and Attorney General of the State of TennesseeCourt of Appeals for the Sixth Circuit · 1987
  4. Robert Routman, D.B.A. Robert Routman & Associates v. Automatic Data Processing, Inc.Court of Appeals for the Sixth Circuit · 1989
  5. United States v. Worley Dunn v. WorleyCourt of Appeals for the Sixth Circuit · 1954

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

3Cited by25 opinions

  1. Employers Insurance of Wausau, Counterclaim v. Petroleum Specialties, Inc., Counterclaim Third Party Zurich Insurance Company, Third-PartyCourt of Appeals for the Third Circuit · 1995
  2. James Williams v. Brian MaurerCourt of Appeals for the Sixth Circuit · 2021
  3. Jeffrey Swiecicki v. Jose DelgadoCourt of Appeals for the Sixth Circuit · 2006
  4. Thomas Judge v. Metropolitan Life Insurance Co.Court of Appeals for the Sixth Circuit · 2013
  5. Erie County v. Morton Salt, Inc.Court of Appeals for the Sixth Circuit · 2012

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

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