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CATHEY v. U.S.

No. Civ.A. H-97-2287.

35 F.Supp.2d 518 (1998)

Adeline Rudel CATHEY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Texas, Houston Division.

October 5, 1998.

Attorney(s) appearing for the Case

Glendon Bryan Adams, Attorney at Law, Stafford, TX, for Adeline Rudel Cathey, plaintiff.

Travis Brent Hull, U.S. Attorneys Office, Dallas, TX, for U.S. Internal Revenue Service, defendant.

MEMORANDUM OPINION AND ORDER

LAKE, District Judge.

At issue is whether worker's compensation benefits remain exempt from levy by the IRS once they have been paid to a delinquent taxpayer. Pending before the court is Plaintiff's Motion for Summary Judgment (Docket Entry No. 20). While the United States did not file an instrument styled as a motion for summary judgment, it did pray for summary judgment in its favor in the conclusion of its reply brief...

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