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FERREL v. BROWN

No. C93-604R.

847 F.Supp. 1524 (1993)

DeVona FERREL, Plaintiff, v. Ann BROWN, Seattle District Director of Internal Revenue: Timothy A. Towns, Chief, Collection Branch: and The United States of America, Defendants.

United States District Court, W.D. Washington, at Seattle.

October 19, 1993.

Attorney(s) appearing for the Case

Robert E. Kovacevich, Spokane, WA, for plaintiff.

Diane E. Tebelius, U.S. Atty's Office, Seattle, WA, W. Carl Hankla, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendants.

ORDER DISMISSING PLAINTIFF'S CLAIMS

ROTHSTEIN, Chief Judge.

THIS MATTER comes before the court on defendants' motion to dismiss or in the alternative for summary judgment. After reviewing the motion, together with all materials filed in support and in opposition, the court finds and rules as follows:

I. BACKGROUND

Plaintiff DeVona Ferrel is the sole owner of bank account C/A 12022372 at the Cashmere Valley Bank ("Bank"), Cashmere, Washington...

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