TERRAPIN LEASING, LTD. v. UNITED STATES

No. CIV-77-1052-E.

449 F.Supp. 7 (1978)

TERRAPIN LEASING, LTD., Plaintiff, v. UNITED STATES of America, Bill Lewis, Eleven Unknown Agents of the Internal Revenue Service, and the Internal Revenue Service, Defendants, City National Bank and Trust Company of Oklahoma City, a National Banking Corporation, Intervenor.

United States District Court, W. D. Oklahoma.

March 10, 1978.


Attorney(s) appearing for the Case

E. John Eagleton and Ellen M. Hamilton of Houston & Klein, Inc., Tulsa, Okl., for plaintiff.

John E. Green, Acting U. S. Atty., Oklahoma City, Okl., and William W. Guild, Atty., Tax Division, Dept. of Justice, Dallas, Tex., for defendants.

Kenneth I. Jones, Jr., Oklahoma City, Okl., for intervenor.


MEMORANDUM OPINION AND ORDER

EUBANKS, District Judge.

Complaint alleges wrongful seizure of two automobiles allegedly belonging to plaintiff by agents of the Internal Revenue Service. The automobiles were levied upon and seized to satisfy the unpaid tax liability of Tracy C. Poe and Barbara Poe, husband and wife. Tracy C. Poe is the president and sole owner of plaintiff corporation. Count I of the complaint alleges wrongful levy and seeks return of the vehicles...

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