STATE BANK OF FRASER v. U.S.

Nos. 87-1666, 87-1789.

861 F.2d 954 (1988)

The STATE BANK OF FRASER, Plaintiff-Appellee, Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 18, 1988.

Rehearing Denied December 29, 1988.


Attorney(s) appearing for the Case

Gary R. Allen, Chief, Appellate Section (argued), Wm. Estabrook, Tax Div., Dept. of Justice, Douglas Coulter, William S. Rose, Jr., Washington, D.C., for plaintiff-appellee, cross-appellant.

G. Timothy Moore (argued), Mt. Clemens, Mich., for defendant-appellant, cross-appellee.

Before MARTIN and NELSON, Circuit Judges, and CONTIE, Senior Circuit judge.


CONTIE, Senior Circuit Judge.

The United States (the Government) appeals and The State Bank of Fraser (the Bank) cross appeals from the judgment of the district court in this wrongful levy action brought under 26 U.S.C. § 74261 in which the Government counterclaimed for the purpose of enforcing a levy pursuant to 26 U.S.C. § 6332(c).2 For the following reasons, we affirm in part and reverse in part...

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