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UNITED STATES v. McPHERSON

No. C-84-763-D.

631 F.Supp. 269 (1986)

UNITED STATES of America, Plaintiff, v. William V. McPHERSON, Jr., Defendant.

United States District Court, M.D. North Carolina, Durham Division.

March 21, 1986.

Attorney(s) appearing for the Case

Robert L. Welsh, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff.

William V. McPherson, Jr., Durham, N.C., pro se.

MEMORANDUM OPINION AND ORDER

HIRAM H. WARD, Chief Judge.

This case is a civil action brought by the United States against the defendant William V. McPherson, Jr. (McPherson) for the purpose of obtaining a judgment against McPherson personally for failure to honor a levy under 26 U.S.C. § 6332(c).1 The United States seeks to collect the sum of $9,149.37 from McPherson pursuant...

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