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BECTON DICKINSON AND CO. v. WOLCKENHAUER

No. 99-6015.

215 F.3d 340 (2000)

BECTON DICKINSON AND COMPANY, Appellant v. Reinhard A. WOLCKENHAUER, a/k/a Reinhard Wolkenhauer; Walter Wolckenhauer; Royal Machine And Tool Company; William Hosie; Ann Hosie, d/b/a Hanover Pattern; United States of America, Department Of The Treasury, Internal Revenue Service

United States Court of Appeals, Third Circuit.

Opinion filed: June 6, 2000.

Attorney(s) appearing for the Case

Armen Shahinian, (Argued), Adam P. Friedman, Wolff & Samson, Roseland, NJ, Attorneys for Appellant.

Gilbert S. Rothenberg, Steven W. Parks, (Argued), United States Department of Justice, Tax Division, Washington, DC, Attorneys for Appellee.

Before: ROTH, BARRY and STAPLETON, Circuit Judges

OPINION OF THE COURT

ROTH, Circuit Judge:

The appellant in this case, Becton Dickinson & Company ("BDC"), brought suit against the Internal Revenue Service (the "IRS") pursuant to 26 U.S.C. § 7426(a)(1), seeking the return of $323,948.44, the value of Reinhard Wolckenhauer's pension and retirement benefits held by BDC and seized by the IRS to satisfy Wolckenhauer's tax liability. BDC contends that this money should be paid not to the IRS, but rather...

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