Legal Opinion

Davidson v. Crossmann Communities, Inc.

Indiana Court of Appeals

Decided September 29, 1998No. 49A02-9712-CV-824Published

1Opinion of the Court

OPINION

GARRARD, Judge.

Case Summary

Susan Davidson appeals the granting of a motion to dismiss filed by Crossmann Communities, Inc., Deluxe Homes, Inc., and Trimark Homes, Inc. (collectively, “Cross-mann”). We affirm.

Issue

Davidson presents two main issues as well as various sub-issues. We restate the dis-positive issue as: whether Crossmann was immune from liability pursuant to 26 U.S.C. § 6332(e) for surrendering Davidson’s property upon receipt of two Form 668-W(c) Notices of Levy on Wages, Salary and Other Income (“notices of levy”) from the Internal Revenue Service (“IRS”).

Facts and…

2Cases cited5 opinions

  1. United States v. National Bank of CommerceSupreme Court of the United States · 1985
  2. Donald E. Moore v. General Motors Pension Plans, General Motors Corporation, National Bank of Detroit, (n.b.d. Bank Na)Court of Appeals for the Seventh Circuit · 1996
  3. Borgman v. AikensIndiana Court of Appeals · 1997
  4. United States v. Jefferson-Pilot Life Insurance CompanyCourt of Appeals for the Fourth Circuit · 1995
  5. Thornburg v. Ball Memorial Hospital, Inc.Indiana Court of Appeals · 1998

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