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MOORE v. GENERAL MOTORS PENSION PLANS

No. 95-3133.

91 F.3d 848 (1996)

Donald E. MOORE, Plaintiff-Appellant, v. GENERAL MOTORS PENSION PLANS, General Motors Corporation, National Bank of Detroit, (N.B.D. BANK NA), et al., Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided March 8, 1996.

Publication Ordered July 29, 1996.

Attorney(s) appearing for the Case

Donald E. Moore, Markleville, IN (submitted on briefs), pro se.

Roderick Gillium, General Motors Corporation, Detroit, MI, for General Motors Pension Plans.

Daniel G. Galant, General Motors Corporation, Detroit, MI, for General Motors Corporation.

Steven L. Yount, NBD National Bank, Indianapolis, IN, for National Bank of Detroit, Diane L. Lingenfelter, Charles Miline.

Roderick Gillium, General Motors Corporation, Detroit, MI, Steven L. Yount, NBD National Bank, Indianapolis, IN, for Does 1-10.

Before POSNER, Chief Judge, and MANION and KANNE, Circuit Judges.

PER CURIAM.

The IRS claims that Donald Moore owes federal income taxes; Moore denies that he does. After the IRS failed to collect the taxes directly from Moore, it served a "Notice of Levy on Wages, Salary, and Other Income" on National Bank of Detroit (NBD), Moore's Bank. As it believed it was required to under 26 U.S.C. § 6332, NBD turned over to the IRS $12,540 from Moore's account.

Moore believed the Notice of Levy was invalid and that NBD therefore...

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