BANK ONE OHIO TRUST CO., N.A. v. U.S.

No. C2-93-1039.

857 F.Supp. 592 (1994)

BANK ONE OHIO TRUST COMPANY, N.A., as Trustee of the Albin C. Reitelbach Trust, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, Southern District of S.D. Ohio, Eastern Division.

July 11, 1994.


Attorney(s) appearing for the Case

Judith M. Fisher, and Elizabeth Hammond, Columbus, OH, for plaintiff.

Robert L. Handros, U.S. Dept. of Justice, Washington, DC, for defendant.


OPINION AND ORDER

GRAHAM, District Judge.

This is an action alleging wrongful levy by the United States of America, the Internal Revenue Service ("IRS"), brought pursuant to 26 U.S.C. § 7426(a)(1) by Bank One Ohio Trust Company, N.A., as trustee of the Albin C. Reitelbach Trust. The plaintiff challenges the authority of the IRS under 26 U.S.C. § 6331(a) to file a levy against trust assets in order to attach any trust income due to Frank...

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