ARTH v. UNITED STATES

No. 83-2271.

735 F.2d 1190 (1984)

M. Phillip ARTH, Jr., Plaintiff-Appellant, v. UNITED STATES of America and William E. Dauphin, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 26, 1984.


Attorney(s) appearing for the Case

Nancy A. Gibbons, Berger & Taggart, San Francisco, Cal., for plaintiff-appellant.

Michael Roach, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before ANDERSON, SKOPIL, and POOLE, Circuit Judges.


J. BLAINE ANDERSON, Circuit Judge:

After the Internal Revenue Service levied upon $10,628.74 held in a bank account in the name of T/I Pharmaceuticals, Inc., Phillip Arth brought an action pursuant to 26 U.S.C. § 7426 claiming that the funds in the account belonged to him and were wrongfully seized by the IRS. Arth also personally sued IRS Agent William Dauphin for alleged constitutional violations occurring in the conduct of the levy. The district court found...

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