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BREGMAN, BERBERT & SCHWARTZ, L.L.C. v. U.S.

No. 97-1624.

145 F.3d 664 (1998)

BREGMAN, BERBERT & SCHWARTZ, L.L.C.; Douglas M. Bregman, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Alan F. Post, Movant.

United States Court of Appeals, Fourth Circuit.

Decided June 5, 1998.

Attorney(s) appearing for the Case

ARGUED: Glenn Marshal Cooper, Paley, Rothman, Goldstein, Rosenberg & Cooper, Chtd., Bethesda, MD, for Appellants. Steven Wesley Parks, Tax Div., U.S. Dept. of Justice, Washington, DC, for Appellee. ON BRIEF: David M. Rothenstein, Paley, Rothman, Goldstein, Rosenberg & Cooper, Chtd., Bethesda, MD, for Appellants. Loretta C. Argrett, Asst. Atty. Gen., William S. Estabrook, Lynne A. Battaglia, U.S. Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for Appellee.

Before WILKINSON, Chief Judge, and HAMILTON and MICHAEL, Circuit Judges.

Affirmed in part, vacated in part, and remanded by published opinion. Judge HAMILTON wrote the opinion, in which Chief Judge WILKINSON and Judge MICHAEL joined.

OPINION

HAMILTON, Circuit Judge:

This appeal involves a wrongful levy action against the United States brought by the law firm of Bregman, Berbert & Schwartz, L.L.C. (the Bregman Firm) and attorney Douglas Bregman to recover $104,000 the United States used to partially satisfy delinquent...

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