OXFORD CAPITAL CORP. v. U.S.

No. 98-11170.

211 F.3d 280 (2000)

OXFORD CAPITAL CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America; et al., Defendants, United States of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 2, 2000.


Attorney(s) appearing for the Case

Thomas W. Mills, Jr., Lisa Adrienne Schumacher, Jonathan M. Spigel (argued), Mills Presby & Associates, Dallas, TX, for Plaintiff-Appellant.

Regina Sherry Moriarty (argued), Richard Bradshaw Farber, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.

Before JONES and DENNIS, Circuit Judges, and PRADO, District Judge.


PER CURIAM:

This is an appeal from the decision of a magistrate judge that a levy imposed by the Internal Revenue Service ("IRS") on bank accounts of Oxford Capital Corporation ("Oxford") to satisfy tax liabilities of one of its subsidiaries was not a wrongful levy under 26 U.S.C. § 7426. Oxford filed this appeal, contending that the magistrate judge erred both in its application of the applicable standard and in its factual findings. For the reasons discussed...

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