Legal Opinion
Bank One Ohio Trust Co., N.A. v. United States
District Court, S.D. Ohio
Decided July 11, 1994No. C2-93-1039PublishedCited by 1 opinion
1Opinion of the Court
OPINION AND ORDER
GRAHAM, District Judge.
This is an action alleging wrongful levy by the United States of America, the Internal Revenue Service (“IRS”), brought pursuant to 26 U.S.C. § 7426(a)(1) by Bank One Ohio Trust Company, N.A., as trustee of the Albin C. Reitelbach Trust. The plaintiff challenges the authority of the IRS under 26 U.S.C. § 6331(a) to file a levy against trust assets in order to attach any trust income due to Frank B. Reitelbach from the trust. Plaintiff seeks a determination that the levy is wrongful and unauthorized, and further seeks temporary and permanent injunctive…
2Cases cited6 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Domo v. McCarthyOhio Supreme Court · 1993
- Scott v. Bank One Trust Co.Ohio Supreme Court · 1991
- Richard D. Leuschner v. First Western Bank and Trust Company, a California Banking Corporation, and United States of AmericaCourt of Appeals for the First Circuit · 1958
- Samuel D. Magavern, as and Trustee of the Last Will and Testament of Margaret C. Duncan, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bank One Ohio Trust Company, N.A., as Trustee of the Albin C. Reitelbach Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1996