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WWSM INVESTORS v. U.S.

No. 93-17072.

64 F.3d 456 (1995)

WWSM INVESTORS, dba Advanced Plastics Engineering Co., Plaintiff-Counter-claimant-Defendant-Appellant, v. UNITED STATES of America, Defendant-Counter-claimant-Plaintiff-Appellee.

United States Court of Appeals, Ninth Circuit.

Resubmitted May 17, 1995.

Opinion Filed May 31, 1995.

Opinion Withdrawn August 22, 1995.

Decided August 22, 1995.

Attorney(s) appearing for the Case

Thomas Casazza, Redwood City, CA, for plaintiff-counter-claimant-defendant-appellant.

Teresa T. Milton, U.S. Dept. of Justice, Washington, DC, for defendant-counter-claimant-plaintiff-appellee.

Before: BRUNETTI, THOMPSON and HAWKINS, Circuit Judges.

Opinion by Judge THOMPSON: Dissent by Judge BRUNETTI.

ORDER

The government's petition for rehearing is granted. The opinion filed May 31, 1995 and published at 56 F.3d 1053 (9th Cir.1995) is withdrawn. The withdrawn opinion is replaced by a majority opinion and dissent which are filed concurrently with this order.

OPINION

THOMPSON, Circuit Judge:

The Internal Revenue Service (IRS) levied on WWSM's bank accounts and seized $79,004...

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