AMERICAN FIDELITY FIRE INS. CO. v. UNITED STATES

No. 84-2381-H.

623 F.Supp. 722 (1985)

AMERICAN FIDELITY FIRE INSURANCE COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Tennessee, W.D.

September 24, 1985.


Attorney(s) appearing for the Case

Paul E. Steen, Less & Scroggs, Memphis, Tenn., for plaintiff.

Betsy E. Burke, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.


ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

HORTON, District Judge.

American Fidelity Fire Insurance Company, plaintiff, brought the above styled action, pursuant to 26 U.S.C. § 7426, to recover retainage funds previously held by Allen & O'Hara, Inc., and levied upon by the Internal Revenue Service. The funds were due Norris Contractors, Inc., upon completion of a subcontract with Allen & O'Hara, Inc., but Norris ultimately defaulted...

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