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WEE LUV CHILDCARE, INC. v. U.S. EX REL. I.R.S.

No. Civ-96-2115-R.

219 B.R. 607 (1997)

WEE LUV CHILDCARE, INC., an Oklahoma Corporation, and Kornfeld Franklin Renegar & Randall, an Oklahoma Professional Corporation, Plaintiffs, v. UNITED STATES OF AMERICA, ex rel. Internal Revenue Service, Defendant.

United States District Court, W.D. Oklahoma.

October 1, 1997.

Attorney(s) appearing for the Case

Clarke L. Randall, Kornfeld Franklin Renegar & Randall, Oklahoma City, OK, Tom M. Moore, Corbyn & Hampton, Oklahoma City, OK, for Wee Luv Childcare Inc., plaintiff.

Clarke L. Randall, Kornfeld Franklin Renegar & Randall, Oklahoma City, OK, for Kornfeld & Franklin, plaintiff.

Joan Stentiford Ulmer, U.S. Department of Justice, Tax Division, Washington, DC, for Internal Revenue Service, defendant.

ORDER

DAVID L. RUSSELL, Chief Judge.

Before the Court are Plaintiffs' motion for summary judgment on their Complaint and Defendant's objection and cross-motion for dismissal or summary judgment.

In support of their motion, Plaintiffs assert that this Court has jurisdiction under 26 U.S.C. § 7426(a)(1), inasmuch as a "levy" includes "seizure by any means," 26 U.S.C. § 6331(b), and the exercise of dominion and control over property...

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