United States v. McPherson

MEMORANDUM OPINION AND ORDER

HIRAM H. WARD, Chief Judge.

This matter comes before the Court on defendant’s Motion for Award of Costs and Attorneys’ Fees (February 13, 1987). 1 On March 21, 1986, the Court dismissed the government’s claims for collection against defendant because the property involved had previously been subjected to attachment and execution by a North Carolina state court for which defendant acted as receiver. Since the state court had required defendant to deposit the money with the Clerk of Superior Court, the government could not obtain levy against him under 26 U.S.C. §…