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BECTON DICKINSON AND CO. v. WOLCKENHAUER

No. CIV.A.95-1084(NHP).

24 F.Supp.2d 375 (1998)

BECTON DICKINSON AND COMPANY, etc. v. Reinhard A. WOLCKENHAUER, etc., et al.

United States District Court, D. New Jersey.

October 28, 1998.

Attorney(s) appearing for the Case

Arthur S. Goldstein, Adam P. Friedman, Wolff & Samson, P.A., Roseland, NJ, for Plaintiff.

Gregory S. Hrebiniak, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for Defendants United States of America, Department of the Treasury, Internal Revenue Service.

Michael J. Monaghan, Esq., Mansion House, Hackensack, for Defendant Reinhard Wolckenhauer and Walter Wolckenhauer.

POLITAN, District Judge.

Dear Counsel:

This matter comes before the Court on cross-motions for summary judgment on Count Eleven of Becton Dickinson & Company's Amended Complaint, which asserts, in substance, a wrongful levy action against the United States pursuant to 26 U.S.C. § 7426. The Court has decided the motions without oral argument, pursuant to Federal Rule of Civil Procedure 78. For the reasons explained below, plaintiff's motion for summary...

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