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D AND S FAMILY PRESERVATION TRUST v. U.S.

No. CIV. 95-1222-FR.

983 F.Supp. 926 (1997)

D AND S FAMILY PRESERVATION TRUST, Steven Miljus, Trustee; Joseph Pack, Jerry Gillespie, Michael Bloomquist, Jim Bodily, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

November 26, 1997.

Attorney(s) appearing for the Case

Terrance L. McCauley, Estacada, OR, for Plaintiffs.

Kristine Olson, U.S. Atty., Portland, OR, Barbara Johnson, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for Defendant.

OPINION

FRYE, District Judge.

The matter before the court is the renewed motion for summary judgment filed by the defendant, United States of America (# 48).

BACKGROUND

The plaintiffs bring this action under 26 U.S.C. § 7426 against the United States of America alleging that the Internal Revenue Service (IRS) wrongfully levied upon and seized funds deposited in the United States National...

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