ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
HORTON, District Judge.
American Fidelity Fire Insurance Company, plaintiff, brought the above styled action, pursuant to 26 U.S.C. § 7426, to recover retainage funds previously held by Allen & O'Hara, Inc., and levied upon by the Internal Revenue Service. The funds were due Norris Contractors, Inc., upon completion of a subcontract with Allen & O'Hara, Inc., but Norris ultimately defaulted...
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