U.S. v. MARSH

Civil No. 99-00355 SOM.

89 F.Supp.2d 1171 (2000)

UNITED STATES of America, Plaintiff, v. John W. MARSH, Sean Marsh & Heather Marsh as Trustees of the Marsh Trust, and Bank of Hawaii, Defendants.

United States District Court, D. Hawaii.

March 2, 2000.


Attorney(s) appearing for the Case

Bernard J. Knight, Jr., U.S. Department of Justice, Washington DC, for plaintiff.

Stephen P. Pingree, Richard P. McClellan, III, Honolulu, HI, for defendant.


ORDER GRANTING SUMMARY JUDGMENT ON THE COUNTERCLAIM

MOLLWAY, District Judge.

Plaintiff United States of America ("United States") has filed this action to collect unpaid federal employment and unemployment taxes owed by Defendant John W. Marsh ("Marsh"). Marsh has filed a Counterclaim against the United States for unauthorized collection practices pursuant to 26 U.S.C. § 7433.

The United States has moved for summary judgment on the Counterclaim...

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