U.S. v. DONAHUE INDUSTRIES, INC.

No. 88-4354.

905 F.2d 1325 (1990)

UNITED STATES of America, Plaintiff-Appellee, v. DONAHUE INDUSTRIES, INC., dba Donahue Printing Company, Defendant, and Rainier National Bank, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Resubmitted December 13, 1989.

Decided June 18, 1990.


Attorney(s) appearing for the Case

Craig Miller, Davis, Wright & Jones, Seattle, Wash., for defendant-appellant.

Joan I. Oppenheimer, Atty., Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before WALLACE, PREGERSON and NELSON, Circuit Judges.


PREGERSON, Circuit Judge:

The United States government brought this action in district court to enforce an administrative tax levy against Rainier National Bank for the unpaid taxes of Donahue Industries, Inc. The district court found for the government and ordered the bank to pay a total of $83,215.23, including penalty and interest. On appeal, the bank contends (1) that the government's levy enforcement action was time-barred, (2) that even if the action was not...

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