Legal Opinion
Macey & Sikes v. United States
District Court, N.D. Georgia
Decided December 20, 1985No. Civ. No. C85-3420Published
1Opinion of the Court
ORDER
ORINDA D. EVANS, District Judge.
This action to quash a notice of levy issued by the Internal Revenue Service is before the court on Plaintiff’s motion for leave to amend their complaint, Defendant’s motion for partial summary judgment, and Plaintiff’s cross motion for summary judgment.
Motion to Amend the Complaint
Plaintiff has moved to amend its complaint in order to add allegations in paragraph 6 that the filing of Defendant’s lien against the property of taxpayers John E. and Cheryl S. Hayes was without “notice and demand” on them. The amendment would also add allegations of events…
2Cases cited5 opinions
- Bamm, Inc. v. Gaf CorporationCourt of Appeals for the Fifth Circuit · 1981
- H. W. Myrick v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Goldstein v. Bankers Commercial CorporationDistrict Court, S.D. New York · 1957
- L. O. C. Industries, Inc. v. United StatesDistrict Court, M.D. Tennessee · 1976
- Phillips & Jacobs, Inc. v. Color-Art, Inc.District Court, N.D. Georgia · 1982