CENTURY HOTELS v. U.S.

No. 90-3732.

952 F.2d 107 (1992)

CENTURY HOTELS, Plaintiff, Crismar Corporation, Movant-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 30, 1992.


Attorney(s) appearing for the Case

Barbara H. Weiss, Douglas, Draper, Friend, Wilson & Draper, Winthrop G. Gardner, New Orleans, La., for movant-appellant.

Janet A. Bradley, Gary R. Allen, Chief, William S. Estabrook, Steven Gremminger, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellee.

Before BROWN, DAVIS, and BARKSDALE, Circuit Judges.


JOHN R. BROWN, Circuit Judge:

This is an appeal of a bankruptcy adversary case, wrongful tax levy claim, tried to the district court in a jumbled proceeding having some marks of each. The debtor-in-possession, Crismar Corporation (Crismar), instituted the adversary proceeding as a turnover action to regain $141,892.63 seized by the Internal Revenue Service (IRS) levy for payment of taxes of Mark C. Smith III, Taxpayer. The IRS seized the funds pursuant to a levy on...

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