Legal Opinion
West Aire, Inc. v. United States (In Re West Aire, Inc.)
United States Bankruptcy Court, D. Nevada
Decided February 28, 1991No. 19-10560PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM DECISION
ROBERT CLIVE JONES, Chief Judge.
BACKGROUND FACTS
Plaintiff West Aire, Inc. is indebted to the Internal Revenue Service (“IRS”) for unpaid employment taxes. In an effort to collect the unpaid taxes, the IRS served a notice of levy on Pioneer Citizens Bank of Nevada (“PCB”). The property levied against consists of two bank accounts plaintiff has with PCB, the first in the amount of $4,035.61 and the second in the amount of $2,610.41.
Upon receipt of notice of levy, PCB notified plaintiff that it intended to surrender the funds in its accounts to the IRS. In an attempt to…
2Cases cited1 opinion
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
3Cited by4 opinions
- Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)United States Bankruptcy Court, N.D. Indiana · 1997
- Flynn's Speedy Printing, Inc. v. Southtrust Bank of Pinellas County (In Re Flynn's Speedy Printing, Inc.)United States Bankruptcy Court, M.D. Florida · 1992
- In Re National Center for the Employment of the DisabledUnited States Bankruptcy Court, W.D. Texas · 1993
- In Re AmodioUnited States Bankruptcy Court, N.D. New York · 1993