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HORTON DAIRY, INC. v. U.S.

Nos. 91-3730, 91-3829.

986 F.2d 286 (1993)

HORTON DAIRY, INC., and First National Bank of Conway, Appellees/Cross-Appellants, v. UNITED STATES of America, Appellant/Cross-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 25, 1993.

Attorney(s) appearing for the Case

Janet Jones, Washington, DC, argued (James A. Bruton, Gary R. Allen, William Estabrook and Janet Kay Jones, on the brief), for appellant/cross-appellee.

Curtis L. Bowman, Little Rock, AR, argued (Eugene G. Sayre, on the brief), for appellees/cross-appellants.

Before HANSEN, Circuit Judge, HEANEY and ROSS, Senior Circuit Judges.

HANSEN, Circuit Judge.

This action originated as a wrongful levy suit initiated by Horton Dairy, Inc. (HDI) and the First National Bank of Conway (the Bank). The Internal Revenue Service (IRS) levied upon property held by HDI and in which the Bank claimed a secured interest in order to satisfy the tax liabilities of HDI's majority shareholders, Jack and Arlene Horton (the Hortons). At trial the district court found the levies to be valid, holding that HDI was merely...

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