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HAMILTON v. U.S.

Civ. No. N-90-128 (TFGD).

806 F.Supp. 326 (1992)

Linda HAMILTON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Connecticut.

August 28, 1992.

Attorney(s) appearing for the Case

V. James Ferraro, New Haven, Conn., for plaintiff.

Scott H. Harris, U.S. Dept. of Justice, Tax Div., John B. Hughes, U.S. Atty's Office, New Haven, D. Conn., Albert S. Dabrowski, U.S. Atty., Hartford, Conn. for defendant.

MEMORANDUM OF DECISION

DALY, District Judge.

Plaintiff Linda Hamilton ("Plaintiff" or "Ms. Hamilton") brings this action against the United States ("the government" or "the defendant") for an alleged wrongful levy. 26 U.S.C. § 7426(a)(1). The case raises an issue of apparent first impression in this Circuit, to wit, whether an executed but unrecorded quitclaim deed purporting to transfer specified real property from the delinquent taxpayer to a third...

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