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U.S. v. BELL CREDIT UNION

Nos. 86-2059, 86-2060.

860 F.2d 365 (1988)

UNITED STATES of America, Plaintiff-Appellee, v. BELL CREDIT UNION, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. GOLDEN PLAINS CREDIT UNION, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied November 22, 1988.

Attorney(s) appearing for the Case

Eric D. Bruce, Bruce & Davis, Wichita, Kan., for defendants-appellants.

Robert L. Baker, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Roger M. Olsen, Asst. Atty. Gen., Washington, D.C., Michael L. Paup, William S. Estabrook and Douglas G. Coulter, Attys., Tax Div., Dept. of Justice, Washington, D.C., on the brief, Benjamin L. Burgess, Jr., U.S. Atty., Wichita, Kan., of counsel), for plaintiff-appellee.

Durant S. Abernathy, III, General Counsel, U.S. Central Credit Union, Overland Park, Kan. and Gordon D. Payne, Madison, Wis., submitted a brief on behalf of amicus curiae U.S. Central Credit Union.

Robert E. Skar, Casper, Wyo., submitted a brief on behalf of amicus curiae, Wyoming Credit Union League.

Before ANDERSON, BALDOCK and BRORBY, Circuit Judges.

BALDOCK, Circuit Judge.

These cases involve the response of the defendant credit unions to administrative levies by the Internal Revenue Service (IRS) on share accounts owned by taxpayer members. The IRS was seeking to collect unpaid assessments and statutory additions to tax owed by certain taxpayers. The unpaid assessments and statutory additions to tax far exceeded the amounts in the taxpayers' share accounts. Initially, the credit unions did not comply with the...

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