BALLARD v. U.S.

No. 93-8361 Summary Calendar.

17 F.3d 116 (1994)

Emmanuel A. BALLARD, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied April 25, 1994.


Attorney(s) appearing for the Case

Tom Joseph, Kay A. Elsasser, San Antonio, TX, for plaintiff-appellant.

Gary R. Allen, Patricia M. Bowman, William S. Estabrook, Tax Div., Dept. of Justice, Washington, DC, Ramona Stephens Notinger, Dept. of Justice, Dallas, TX, for defendant-appellee.

Before JOLLY, WIENER, and EMILIO M. GARZA, Circuit Judges.


E. GRADY JOLLY, Circuit Judge:

When a partnership failed to pay its assessed payroll taxes, the government levied on the personal property of the plaintiff, asserting that the plaintiff was a general partner in the partnership and was thus liable for its debts and obligations. The plaintiff filed an action for wrongful levy, protesting that he was not a general partner. After a bench trial, the district court held, inter...

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