OPINION
GARRARD, Judge.
Case Summary
Susan Davidson appeals the granting of a motion to dismiss filed by Crossmann Communities, Inc., Deluxe Homes, Inc., and Trimark Homes, Inc. (collectively, "Crossmann"). We affirm.
Issue
Davidson presents two main issues as well as various sub-issues. We restate the dispositive issue as: whether Crossmann was immune from liability pursuant to 26 U.S.C. § 6332(e) for surrendering...
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