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BELTON v. COMMISSIONER OF I.R.S.

Civ. A. No. 81-1109.

562 F.Supp. 30 (1982)

Beverly BELTON, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant.

United States District Court, District of Columbia.

On Reconsideration December 28, 1982.

Attorney(s) appearing for the Case

John A. Turner, Jr., Dixon & Turner, Washington, D.C., for plaintiff.

Edward J. Snyder, Stephen W. Laramore, Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM ORDER

BARRINGTON D. PARKER, District Judge.

Plaintiff Beverly Belton filed this action against the Internal Revenue Service ("IRS") to recover funds which were levied upon and seized from accounts at the Riggs National Bank. The accounts were in plaintiff's name and that of her minor daughter, whose interest she also represents.

The matter is before the Court on cross-motions for summary judgment. The government argues that the funds were...

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