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U.S. v. RUFF

No. 93-604-Civ-Orl-22.

179 B.R. 967 (1995)

UNITED STATES of America, Plaintiff, v. Andrea A. RUFF, etc., Defendant.

United States District Court, M.D. Florida, Orlando Division.

January 9, 1995.

Attorney(s) appearing for the Case

Ralph E. Hopkins, U.S. Attorney's Office, Orlando, FL, Philip Doyle, U.S. Dept. of Justice, Tax Div., Washington, DC, for plaintiff.

Stephen G. Salley and Russell P. Hintze, Salley, Feinberg & Hames, P.A., Orlando, FL, for defendant.

ORDER

CONWAY, District Judge.

This cause comes before the Court for decision on the parties' cross-motions for summary judgment. The parties agree that this case turns on the question whether the Defendant was in possession of property or rights to property belonging to a third-party taxpayer on the date the Defendant was served by the Internal Revenue Service with a Notice of Levy. After carefully considering...

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