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GOLD FOREVER MUSIC, INC. v. U.S.

No. 18-1789.

920 F.3d 1096 (2019)

GOLD FOREVER MUSIC, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: April 10, 2019.

Attorney(s) appearing for the Case

ON BRIEF: Neal Nusholtz , NEAL NUSHOLTZ, P.L.L.C., Troy, Michigan, for Appellant. Joan I. Oppenheimer , Geoffrey J. Klimas , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: McKEAGUE, GRIFFIN, and NALBANDIAN, Circuit Judges.

OPINION

The statute of limitations for a wrongful levy action cannot begin until there has been a levy that attaches to the property at issue. In this case, notices of levy in 2012 did not constitute levies on royalties generated after the notices were served. For the reasons set forth below, the statute of limitations...

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