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UNITED STATES v. BARKER

Civ. A. No. 68-C-115-A.

309 F.Supp. 1369 (1970)

UNITED STATES of America, Plaintiff, v. Nelson T. BARKER, d/b/a Walker Branch Coal Company, Defendant and Third Party Plaintiff, v. Claude C. NICHOLS, and Ruby Hagy, Third Party Defendants.

United States District Court, W. D. Virginia, Abingdon Division.

January 28, 1970.

Attorney(s) appearing for the Case

Robert S. Irons, Asst. U. S. Atty., Roanoke, Va., for the United States.

D. H. Frackelton, Widener & Frackelton, Bristol, Va., for Nelson T. Barker.

George C. Sutherland, Grundy, Va., for Claude C. Nichols.

Pat B. Hale, Grundy, Va., for Ruby Hagy.

SUMMARY JUDGMENT

DALTON, Chief Judge.

This action was instituted to recover judgment under Section 6332(c), Internal Revenue Code of 1954, against the defendant Barker for failure to surrender property subject to levy upon the demand of a delegate of the Secretary of the Treasury. Plaintiff asks that summary judgment be entered against the defendant Barker pursuant to Rule 56, Federal Rules of Civil Procedure.

The underlying facts upon which the...

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