Legal Opinion
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
Decided July 29, 1996No. 95-3133PublishedCited by 44 opinions
1Per curiam
The IRS claims that Donald Moore owes federal income taxes; Moore demes that he does. After the IRS failed to collect the taxes directly from Moore, it served a “Notice of Levy on Wages, Salary, and Other Income” on National Bank of Detroit (NBD), Moore’s Bank. As it believed it was required to under 26 U.S.C. § 6332, NBD turned over to the IRS $12,540 from Moore’s account.
Moore believed the Notice of Levy was invalid and that NBD therefore wrongfully gave Ms deposits to the IRS. He demanded that NBD restore the funds, but NBD re fused. Moore then filed this suit for conversion and…
2Cases cited5 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Pollution Control Industries of America, Inc., a Missouri Corporation v. Linda R. Van Gundy, Jack J. Genova and Michael J. GenovaCourt of Appeals for the Seventh Circuit · 1994
- United States Fire Insurance Company, Inc. v. Charter Financial Group, Inc.Court of Appeals for the Seventh Circuit · 1988
- Irwin Schiff v. Simon & Schuster, IncorporatedCourt of Appeals for the Second Circuit · 1985
- Allstate Financial Corp. v. United StatesDistrict Court, D. Minnesota · 1994
3Cited by44 opinions
- Tammy Howell, a Minor, by Her Guardian Ad Litem, Charles Goerdt v. Tribune Entertainment Company and Abc Insurance CompanyCourt of Appeals for the Seventh Circuit · 1997
- Darren Lee v. Airgas - Mid South, Inc.Court of Appeals for the Eighth Circuit · 2015
- Cheryl Dalton v. Teva North AmericaCourt of Appeals for the Seventh Circuit · 2018
- Weissman v. United States Postal ServiceDistrict Court, D. New Jersey · 1998
- Kane v. Capital Guardian Trust Co.Court of Appeals for the Tenth Circuit · 1998
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