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RESOLUTION TRUST CORP. v. GILL

No. 91-3439.

960 F.2d 336 (1992)

RESOLUTION TRUST CORPORATION, as Receiver of First Federal Savings and Loan Association of Pittsburgh, v. Dante GILL, Lisa Caputo, and United States of America, Internal Revenue Service Lisa Caputo, Appellant.

United States Court of Appeals, Third Circuit.

Decided March 31, 1992.

Attorney(s) appearing for the Case

Thomas A. Crawford, Jr., (argued), Pittsburgh, Pa., for appellant.

Shirley D. Peterson, Asst. Atty. Gen., Joan I. Oppenheimer (argued), Gary R. Allen, William S. Estabrook, Susan E. Buechley, Thomas W. Corbett, Jr., U.S. Atty. (of counsel), Tax Div., Dept. of Justice, Washington, D.C., for U.S., I.R.S.

Frederick J. Francis (argued), Beth A. Slagle, Meyer, Unkovic & Scott, Pittsburgh, Pa., for Resolution Trust Corp.

Before: MANSMANN, HUTCHINSON, and ROSENN, Circuit Judges.

OPINION OF THE COURT

ROSENN, Circuit Judge.

This appeal presents a set of unique circumstances which call into question the timeliness of the Government notice of levy upon the funds and IRA accounts of a delinquent taxpayer, and the competing rights of an alleged holder in due course to payment of checks drawn by a bank in closing out the accounts. Taxpayer Dante Gill maintained several IRA bank accounts with First...

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