Legal Opinion
Amwest Surety Insurance Company v. United States
Court of Appeals for the Seventh Circuit
Decided July 1, 1994No. 93-2915PublishedCited by 27 opinions
1Opinion of the Court
MANION, Circuit Judge.
The plaintiff, Amwest Surety Insurance Company (“Amwest”), filed an action against the United States for wrongful tax levy pursuant to 26 U.S.C. § 7426(a)(1). The district court dismissed Amwest’s complaint for lack of subject matter jurisdiction because Am-west had failed to bring its action within nine months from the date of the levy as required by 26 U.S.C. § 6532(c)(1). The district court also rejected Amwest’s contention that certain letters it had sent to the revenue officer involved in this case constituted written requests for the return of property described in…
2Cases cited13 opinions
- United States v. TestanSupreme Court of the United States · 1976
- Chrysler Corp. v. BrownSupreme Court of the United States · 1979
- Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
- United States v. DalmSupreme Court of the United States · 1990
- Sims v. HecklerCourt of Appeals for the Seventh Circuit · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Lindsey v. United StatesDistrict Court, District of Columbia · 2006
- David P. Venen v. United StatesCourt of Appeals for the Third Circuit · 1994
- Jeffrey N. Labonte v. United StatesCourt of Appeals for the Seventh Circuit · 2000
- Becton Dickinson And Company v. Reinhard A. WolckenhauerCourt of Appeals for the Third Circuit · 2000
- McKenney v. New York City Off-Track Betting Corp.District Court, S.D. New York · 1995
22 more not listed; retrieve them via the Exa API.