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LEWIS G. ALLEN FAMILY TRUST v. GOVERNMENT OF U.S.

Civ. A. No. 80-2109.

558 F.Supp. 152 (1982)

LEWIS G. ALLEN FAMILY TRUST (a Trust), Plaintiff, v. The GOVERNMENT OF the UNITED STATES, Counterclaimant, v. Lewis G. ALLEN and Deloris A. Allen, et al., Counterclaim-Defendants.

United States District Court, D. Kansas.

March 24, 1982.

Attorney(s) appearing for the Case

Dr. Lewis G. Allen, pro se.

Jim Marquez, U.S. Atty., D. Kan., Kansas City, Kan., G. Scott Nebergall, Tax Div., Trial Atty., U.S. Dept. of Justice, Washington, D.C., for counterclaim-defendants.

MEMORANDUM & ORDER

SAFFELS, District Judge.

This case is a contest between the Internal Revenue Service and the Lewis G. Allen Family Trust [hereinafter A Trust] over entitlement to a sum of money on deposit in a bank in Lenexa, Kansas. Plaintiff instituted a wrongful levy action under 26 U.S.C. § 7426(a)(3), seeking release of an escrow fund in the amount of Two Hundred Thirty-Five Thousand Dollars ($235,000), held by the Johnson County National...

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