Legal Opinion
Miller v. United States
District Court, N.D. Ohio
Decided February 2, 1996No. 93CV7015PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
CARR, District Judge.
This is a wrongful-levy action brought pursuant to 26 U.S.C. § 7426. The Government has moved to dismiss plaintiffs’ complaint for failure to state a claim. For the following reasons, the motion shall be denied.
THE DISPUTE
A profitable crime, a resulting tax debt, and the Government’s efforts to collect that debt underlie this suit. Plaintiffs are two minors. Their father and next friend, David J. Miller, has sued on their behalf. Mr. Miller was arrested in the Netherlands in 1984. Subsequently, in the United States, he pleaded guilty to and was jailed…
2Cases cited8 opinions
- Leroy v. Great Western United Corp.Supreme Court of the United States · 1979
- United States v. DalmSupreme Court of the United States · 1990
- W. S. Kirkpatrick & Co. v. Environmental Tectonics Corp., InternationalSupreme Court of the United States · 1990
- Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
- Pratt v. RowlandDistrict Court, N.D. California · 1991
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Stabler v. United StatesDistrict Court, E.D. Louisiana · 2011