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HARDY v. U.S.

CV-N-94-824-ECR.

918 F.Supp. 312 (1996)

Cathy HARDY; The Hardy Family Trust; Cathy Hardy, Trustee, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Nevada.

February 21, 1996.

Attorney(s) appearing for the Case

William P. Koontz, Cottage Grove, Oregon, for Plaintiffs.

Kathryn E. Landreth, United States Attorney, Reno, Nevada, W. Carl Hankla, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for Defendant.

ORDER

EDWARD C. REED, Jr., District Judge.

Before the court is the government's motion for summary judgment (Doc. # 18). Plaintiffs have brought this wrongful levy action under 26 U.S.C. § 7426. The central dispute concerns a married couple's respective ownership interests in certain real property: The government has levied against real property to which plaintiff Cathy Hardy has title, on the ground that as community property of her and her...

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