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INGRAM v. CUOMO

No. 1:97CV01249.

51 F.Supp.2d 667 (1999)

Raymond A. INGRAM, Plaintiff, v. Andrew M. CUOMO, Secretary of the United States Department of Housing and Urban Development, Defendant.

United States District Court, M.D. North Carolina.

May 5, 1999.

Attorney(s) appearing for the Case

P. Wayne Robbins, Pinehurst, NC, for plaintiff.

Gill P. Beck, Office of U.S. Attorney, Greensboro, NC, for defendant.

MEMORANDUM OPINION

BEATY, District Judge.

This matter is before the Court on Defendant's Motion to Dismiss or In The Alternative For Summary Judgment [Document # 6], and Plaintiff's counter Motion for Summary Judgment [Document # 10]. Plaintiff Raymond A. Ingram ("Plaintiff") commenced this action in North Carolina Superior Court after his tax refunds were seized pursuant to 31 U.S.C. § 3720A. The refunds were withheld based on a determination...

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