Legal Opinion
Joseph T. McGinness v. United States of America, Internal Revenue Service
Court of Appeals for the Sixth Circuit
Decided July 19, 1996No. 95-3510PublishedCited by 46 opinions
1Opinion of the Court
KENNEDY, J., dehvered the opinion of the court, in which NELSON, J., joined. CONTIE, J. (p. 147), dehvered a separate concurring opinion.
KENNEDY, Circuit Judge.
Plaintiff, Joseph T. McGinness, appeals the District Court’s dismissal of his complaint seeking reimbursement for property seized by the Internal Revenue Service (“IRS”), arguing that as court-appointed receiver he has standing to bring this wrongful levy action under I.R.C. § 7426. For the following reasons, we REVERSE.
I. Facts
By order of the Lake County Court of Common Pleas, Ohio, on October 19, 1990, Joseph T. McGinness was…
2Cases cited10 opinions
- Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- Air Power, Inc. v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1984
- Michael v. Frierdich v. United StatesCourt of Appeals for the Seventh Circuit · 1993
- Tonti v. TontiOhio Court of Appeals · 1951
5 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Javitch v. First Union Securities, Inc.Court of Appeals for the First Circuit · 2003
- Melton v. Teachers Insurance & Annuity Ass'n of AmericaCourt of Appeals for the Fifth Circuit · 1997
- Robb Evans & Associates, LLC v. United StatesCourt of Appeals for the First Circuit · 2017
- Janvey v. AlguireCourt of Appeals for the Fifth Circuit · 2010
- Goodrich v. United StatesCourt of Appeals for the Fifth Circuit · 2021
41 more not listed; retrieve them via the Exa API.