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U.S. v. PALMER-SMITH CO.

Civ. A. No. 84-CV-73718-DT.

679 F.Supp. 641 (1987)

UNITED STATES of America, Plaintiff, v. PALMER-SMITH COMPANY, Defendant.

United States District Court, E.D. Michigan, S.D.

May 29, 1987.

Attorney(s) appearing for the Case

Carolyn Bell Harbin, Detroit, Mich., R. Todd Luoma, Washington, D.C., for plaintiff.

Raymond J. Sterling, Andrew A. Paterson, Burke T. Lewis, Troy, Mich., for defendant.

MEMORANDUM OPINION AND ORDER

JULIAN ABELE COOK, Jr., District Judge.

On August 9, 1984, the United States brought suit against the Defendant, Palmer-Smith Company, for its failure to honor an Internal Revenue Service levy. In August of 1986, the Court allowed the Government to amend its Complaint and add a second cause of action (to wit, foreclosure of federal tax liens).

The issues were joined on September 23, 1986 when Palmer-Smith filed its answer...

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