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Opinion Withdrawn August 22, 1995.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.


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 The opinion filed May 31, 1995 and published at 56 F.3d 1053 (9th Cir.1995) is withdrawn. The withdrawn opinion is replaced by a majority opinion and dissent which are filed concurrently with this order.


THOMPSON, Circuit Judge:

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

Let's get started


Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases