Legal Opinion
Department of Treasury v. Comerica Bank
Michigan Court of Appeals
Decided September 7, 1993No. Docket 144045PublishedCited by 13 opinions
1Opinion of the CourtCorrigan, J.
In this action to determine rights to a delinquent taxpayer’s assets, defendant bank appeals the circuit court’s ruling, pursuant to the levy statute, MCL 205.25; MSA 7.657(25), that it should have paid over to plaintiff Department of Treasury the entire amount in an account held jointly by taxpayer Intissar Ismail and an innocent third party, Mariam Ismail, who was not named in the levy. We affirm.
On April 20, 1990, plaintiff issued a warrant and notice of levy for a joint account at Manufacturers National Bank (now Comerica Bank). The levy stated that Youssef and Intissar Ismail, who are…
2Cases cited22 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Commissioner v. SternSupreme Court of the United States · 1958
- Bowie v. ArderMichigan Supreme Court · 1992
- Joy Management Co. v. City of DetroitMichigan Court of Appeals · 1989
- In Re Ever Krisp Food Products Co.Michigan Supreme Court · 1943
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3Cited by13 opinions
- Barclae v. ZarbMichigan Court of Appeals · 2013
- Lane v. Kindercare Learning Centers, IncMichigan Court of Appeals · 1998
- Long v. Chelsea Community HospitalMichigan Court of Appeals · 1997
- Institute in Basic Life Principles, Inc. v. Watersmeet TownshipMichigan Court of Appeals · 1996
- Golf Concepts v. City of Rochester HillsMichigan Court of Appeals · 1996
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