D AND S FAMILY PRESERVATION TRUST v. U.S.

Civil No. 95-1222-FR.

967 F.Supp. 1206 (1997)

D AND S FAMILY PRESERVATION TRUST, Steven Miljus, Trustee; Joseph Pack, Jerry Gillespie, Michael Bloomquist, Jim Bodily, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

June 27, 1997.


Attorney(s) appearing for the Case

Terrance L. McCauley, Estacada, OR, for Plaintiffs.

Kristine Olson, United States Attorney, Portland, OR, Barbara A. Johnson, Trial Attorney, Tax Division, United States Department of Justice, Washington, DC, for Defendant.


OPINION

FRYE, District Judge:

The matters before the court are 1) the United States' motion for summary judgment (# 31); and 2) the plaintiffs' motion for summary judgment (# 36).

BACKGROUND

The plaintiffs bring this action under 26 U.S.C. § 7426 against the United States of America alleging that the Internal Revenue Service (IRS) wrongfully levied upon and seized funds deposited in the United States National Bank of Oregon, Account...

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