Hammond Co. v. United States

ORDER

TURRENTINE, Chief Judge.

Plaintiffs State Savings and Loan and The Hammond Company move to amend a prior judgment to provide for the award of interest on money wrongfully levied upon by the Internal Revenue Service. The wrongful nature of the levy was determined on a motion for summary judgment in favor of plaintiffs on March 21, 1983.

I. FACTS

In June of 1982, Andrew Fellner and Robert B. Palmer, intervenors in this action, were arrested by federal agents for the violation of various federal anti-fraud statutes. 1 At the time of Fellner’s arrest, he was carrying a briefcase containing…