Legal Opinion
Neely v. United States
District Court, S.D. Florida
Decided April 17, 1973No. Civ. 72-705PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION
FULTON, Chief Judge.
This is an action for wrongful levy brought pursuant to 26 U.S.C. § 7426 to recover the sum of $25,000 which was deposited with the Clerk of this Court as an all-cash appearance bond for August Charles Michael Sanzone and which the Clerk subsequently paid to the United States in accordance with a notice of levy as to Sanzone’s outstanding federal tax liability. This Court has jurisdiction of this cause. 26 U.S.C. § 7426 and 28 U.S.C. § 1346(e). The factual question presented for trial was whether the $25,000 constituted the sole property of plaintiff, Ted…
2Cases cited5 opinions
- Bank of Hawaii v. BenchwickDistrict Court, D. Hawaii · 1966
- Heine v. United StatesCourt of Appeals for the Sixth Circuit · 1943
- Rudd v. United StatesCourt of Appeals for the Seventh Circuit · 1943
- Calvin & Co. v. United StatesCalifornia Court of Appeal · 1968
- Rey v. United StatesSupreme Court of the United States · 1972
3Cited by9 opinions
- United States v. Andrew EschweilerCourt of Appeals for the Seventh Circuit · 1986
- United States v. Brett Allen BurseyCourt of Appeals for the Fifth Circuit · 1975
- United States v. Harvey Rubenstein, Bernard C. Sherman, Claimant-Appellant v. City National Bank, Cross-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- State v. BaileyCourt of Appeals of Arizona · 1978
- United States v. Roy Marion JonesCourt of Appeals for the Fifth Circuit · 1979
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