U.S. v. JEFFERSON-PILOT LIFE INS. CO.

No. 94-1756.

49 F.3d 1020 (1995)

UNITED STATES of America, Plaintiff-Appellee, v. JEFFERSON-PILOT LIFE INSURANCE COMPANY, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided March 15, 1995.


Attorney(s) appearing for the Case

ARGUED: Dean Francis Chatlain, Vice-President/Tax Counsel, Jefferson-Pilot Life Ins. Co., Greensboro, NC, for appellant. William J. Patton, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee. ON BRIEF: Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen, William S. Estabrook, Walter Clinton Holton, Jr., U.S. Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Before HALL and MICHAEL, Circuit Judges, and PHILLIPS, Senior Circuit Judge.


Affirmed by published opinion. Senior Judge PHILLIPS wrote the opinion, in which Judge HALL and Judge MICHAEL joined.

OPINION

PHILLIPS, Senior Circuit Judge:

Jefferson-Pilot Life Insurance, Co. appeals from the district court's grant of summary judgment ordering it to comply with a tax levy served by the United States. Finding no error, we affirm.

I.

The relevant facts are not in dispute...

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