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WAGNER v. UNITED STATES

No. 77-1383.

573 F.2d 447 (1978)

Richard D. WAGNER, as Trustee for M. Clune Co., Inc., and Donald L. Adams, as Trustee for George Geary Haughton, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided March 28, 1978.

Attorney(s) appearing for the Case

Myron C. Baum, Acting Asst. Atty. Gen., John G. Manning, Atty., Tax Div., Dept. of Justice, Washington, D. C., Virginia Dill McCarty, U. S. Atty., Indianapolis, Ind., for defendant-appellant.

Richard D. Wagner, Indianapolis, Ind., for plaintiffs-appellees.

Before PELL and WOOD, Circuit Judges, and CAMPBELL, Senior District Judge.

PELL, Circuit Judge.

This is an appeal from a district court judgment in which the plaintiffs-appellees recovered from the United States $7,044.14 plus interest and costs, the principal sum being the amount that the Internal Revenue Service had levied upon to satisfy unpaid federal income taxes of George G. Haughton and his wife, Geraldine A. Haughton. At issue on appeal, as in the district court, is whether the Government wrongfully levied on certain trust funds...

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