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JEFFERSON BANK AND TRUST v. U.S.

No. 88-1985.

894 F.2d 1241 (1990)

JEFFERSON BANK AND TRUST, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

February 5, 1990.

Attorney(s) appearing for the Case

John A. Lobus, John A. Lobus, P.C., Lakewood, Colo., for plaintiff-appellee.

Robert L. Baker, Tax Div., Dept. of Justice, Washington, D.C. (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, David English Carmack and Stuart E. Horwich, Tax Div., Dept. of Justice, Washington, D.C., and Michael J. Norton, U.S. Atty., Denver, Colo., with him, on the brief), for defendant-appellant.

Before HOLLOWAY and BRORBY, Circuit Judges and BOHANON, District Judge.

BOHANON, Senior District Judge.

This appeal arises after the plaintiff, Jefferson Bank and Trust ("Jefferson Bank") commenced this action for wrongful levy to secure the return of $93,880.06 paid to the defendant through the Internal Revenue Service ("IRS") with interest thereon. The district court granted summary judgment in favor of Jefferson Bank. 684 F.Supp. 1542. We AFFIRM.

I.

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