STEVEN N.S. CHEUNG, INC. v. U.S.

No. 07-35161.

545 F.3d 695 (2008)

STEVEN N.S. CHEUNG, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed September 23, 2008.


Attorney(s) appearing for the Case

Eileen J. O'Connor, Assistant Attorney General, Teresa E. McLaughlin, Department of Justice, Kenneth W. Rosenberg, Department of Justice, for the defendant-appellant.

David J. Lenci and Michael K. Ryan of Kirkpatrick & Lockhart Preston Gates Ellis LLP of Seattle, WA, for the plaintiff-appellee.

Before: RICHARD R. CLIFTON and N. RANDY SMITH, Circuit Judges, and BRIAN E. SANDOVAL, District Judge.


SANDOVAL, District Judge:

This appeal requires the interpretation of the statutory provisions providing for the recovery of interest on a wrongful levy judgment. Steven N.S. Cheung, Inc. (the "Company") filed an action against the government pursuant to 26 U.S.C. § 7426(a)(1)1 alleging that its property had been wrongfully levied. The district court entered judgment in the Company's favor and ordered that the government pay the Company...

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