QUILLEN v. U.S.

Civ. A. No. 92-0097-B.

160 B.R. 776 (1993)

Martin B. QUILLEN, et al., Plaintiffs, v. UNITED STATES of America, et al., Defendants.

United States District Court, W.D. Virginia, Big Stone Gap Division.

August 6, 1993.


Attorney(s) appearing for the Case

Joseph E. Wolfe, Norton, VA, for plaintiffs.

Richard Lloret, Asst. U.S. Atty., Roanoke, VA, Mark L. Esposito, Penn, Stuart, Eskridge & Jones, Abingdon, VA, for defendants.


MEMORANDUM OPINION

WILSON, District Judge.

Plaintiffs Martin B. Quillen, Sr. and Marlene C. Quillen bring this action against the United States and Hamilton Bank of Upper East Tennessee ("Hamilton Bank"). Liberally construed, the Quillens' complaint alleges that the Internal Revenue Service ("IRS") violated 26 U.S.C. §§ 6331-6343 and 11 U.S.C. § 362 by levying on a bank account at Hamilton Bank that was subject to an automatic stay...

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