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SECURITY COUNSELORS, INC. v. U.S.

No. 87-2579.

860 F.2d 867 (1988)

SECURITY COUNSELORS, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided November 4, 1988.

Attorney(s) appearing for the Case

Lawrence Weltman, St. Louis, Mo., for appellant.

Raymond Hepper, Washington, D.C., for appellee.

Before BOWMAN, Circuit Judge, FLOYD R. GIBSON, Senior Circuit Judge, and STUART, Senior District Judge.

BOWMAN, Circuit Judge.

Security Counselors, Inc. (hereinafter "Security") appeals a District Court1 order denying its motion for reconsideration of a claim for wrongful levy under 26 U.S.C. § 7426. We affirm.

Security is a corporation organized and existing under the laws of the State of Missouri. The president and sole shareholder of Security was and is Michael J. Ebeling (hereinafter "Michael").

Morris K. Ebeling...

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