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J. A. WYNNE CO., INC. v. R. D. PHILLIPS, ETC.

No. 79-2362. Summary Calendar.

641 F.2d 205 (1981)

J. A. WYNNE CO., INC., a Florida Corporation, and Ohio Casualty Insurance Co., an Ohio Corporation, Plaintiffs, J. A. Wynne Co., Inc., a Florida Corporation, Plaintiff-Appellee, v. R. D. PHILLIPS CONSTRUCTION CO., INC., a Florida Corporation et al., Defendants, United States of America and Internal Revenue Service, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

March 30, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Karl Schmeidler, Attys., William S. Estabrook, III, Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellants.

Gray, Adams, Harris & Robinson, Gordon H. Harris, Orlando, Fla., for plaintiff-appellee.

Before HILL, GARZA and THOMAS A. CLARK, Circuit Judges.

PER CURIAM:

The construction of a combination service station and convenience food store in Orange County, Florida, led to this action under the Wrongful Levy Statute of the Internal Revenue Code.1 The United States of America appeals from the district court's order granting summary judgment in favor of the plaintiff-appellee, J. A. Wynne Co., Inc. ("Wynne"). We reverse.

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