UNITED STATES v. OFFSHORE LOGISTICS INTERN., INC.

Civ. A. No. 79-0011D.

483 F.Supp. 1055 (1979)

UNITED STATES of America v. OFFSHORE LOGISTICS INTERNATIONAL, INC.

United States District Court, W. D. Louisiana, Lafayette-Opelousas Division.

December 20, 1979.


Attorney(s) appearing for the Case

Jean E. Kilpatrick, Tax Div., Dept. of Justice, Washington, D. C., for plaintiff.

Richard M. Scholnick, Phelps, Dunbar, Marks, Claverie & Sims, New Orleans, La., for defendant.


RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

W. EUGENE DAVIS, District Judge.

The parties filed cross-motions for summary judgment raising the legal issue of whether the IRS may levy on the wages of a seaman to satisfy the seaman's tax liabilities.

FACTS

The defendant owns and operates vessels. From March 2, 1977, through May 21, 1978, Joseph W. Adair, Jr., was employed by the defendant as a master of various vessels.

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