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DEAN v. U.S.

No. 96-0652-CV-W-5.

987 F.Supp. 1160 (1997)

Joanne R. DEAN, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Missouri, Western Division.

December 4, 1997.

Attorney(s) appearing for the Case

Edward J. Essay, Colorado Springs, CO, for Plaintiffs.

Anita L. Mortimer, U.S. Atty's Office, Kansas City, MO, Carol E. Schultz, U.S. Dept. of Justice, Tax Div., Civil Trial Section, Washington, DC, for Defendant.

ORDER

LAUGHREY, District Judge.

This case was tried to the Court on November 4 and 5, 1997. Plaintiffs, as the Trustees of the George and Catherine Irrevocable Trust, assert that a wrongful levy was made on trust assets by the Internal Revenue Service ("IRS"). The government claims that the levy was proper because George and Catherine Mossie are delinquent taxpayers and the George and Catherine Irrevocable Trust is merely the alter ego of these delinquent...

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