MEMORANDUM AND ORDER
ROGERS, District Judge.
This matter is presently before the court upon defendant's motion for summary judgment on plaintiffs' wrongful levy claim. Plaintiffs contend that the government wrongfully levied on property which belonged to them and not to Pottorf Farms, Inc., the delinquent taxpayer. Having carefully reviewed the materials before the court, we are now prepared to rule.
In considering the defendant's motion for summary...
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