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BIRKS-HALYARD CORP. v. UNITED STATES

Civ. A. No. 82-C-458.

537 F.Supp. 1213 (1982)

BIRKS-HALYARD CORPORATION, Plaintiff, v. UNITED STATES of America and Lawrence M. Phillips, Defendants.

United States District Court, E. D. Wisconsin.

May 3, 1982.

Attorney(s) appearing for the Case

Robert W. Roth, Brookfield, Wis., for plaintiff.

Joseph Stadtmueller, U. S. Atty. by Melvin K. Washington, Asst. U. S. Atty., Milwaukee, Wis., and Nelson E. Shafer, Internal Revenue, Midwest Region, Milwaukee, Wis., for defendants.

DECISION AND ORDER

REYNOLDS, Chief Judge.

Plaintiff has filed a complaint that seeks to have this Court enjoin the United States from collecting $195,932.08 in withholding taxes and penalties that the Internal Revenue Service has claimed due pursuant to a Notice of Levy. The plaintiff has moved for a temporary restraining order and an evidentiary hearing for a preliminary injunction. This Court must deny the plaintiff's motion and dismiss the complaint for...

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