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PORTA-JOHN OF AMERICA, INC. v. U.S.

No. 96-70379.

4 F.Supp.2d 688 (1998)

PORTA-JOHN OF AMERICA, INC., a Michigan corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Michigan, Southern Division.

March 5, 1998.

Attorney(s) appearing for the Case

Douglas MacLean, Bingham Farms, MI, for Plaintiff.

Christine Grant, George P. Eliopoulos, Trial Attorneys, U.S. Dept. of Justice, Washington, DC, for Defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

EDMUNDS, District Judge.

Introduction

This is a case for wrongful levy. The United States, being owed $367,713 in back taxes by America West Service Corporation, levied against the assets of Porta John of America. The United States claimed it was entitled to this levy because PJA is an alter ego or nominee of AWSC. This Court agrees. Because the Court adopts most of the proposed findings of fact submitted...

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