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AMES INV., INC. v. U.S.

No. 90-72501.

819 F.Supp. 666 (1993)

AMES INVESTMENT, INC., Plaintiff, v. UNITED STATES OF AMERICA and Revenue Officer Michael E. Rogala, Defendants.

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

April 21, 1993.

Attorney(s) appearing for the Case

Mindy L. Hitchcock, Detroit, MI, for plaintiff.

Keith V. Morgan, U.S. Dept. of Justice, Washington, DC, for defendants.

MEMORANDUM OPINION AND ORDER

ANNA DIGGS TAYLOR, District Judge.

This Memorandum Opinion constitutes the findings of fact and conclusions of law of the Court, after trial to the bench. Plaintiff, Ames Investment, brought this lawsuit against Defendants, the Internal Revenue Service ("IRS") and IRS Revenue Officer Michael E. Rogala, alleging that the Defendants wrongfully seized Plaintiff's real property to satisfy the tax debt of one of its shareholders...

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