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  5. 579 F.Supp.2d 991 (2008)
 

LAURAIN v. U.S.

No. 3:06-0178.

579 F.Supp.2d 991 (2008)

Allan R. LAURAIN, DDS, Plaintiff, v. UNITED STATES, Defendant.

United States District Court, M.D. Tennessee, Nashville Division.

July 15, 2008.

Attorney(s) appearing for the Case

Joseph P. Rusnak, Tune, Entrekin & White, Nashville, TN, for Plaintiff.

Anne E. Blaess, Joshua D. Smeltzer, Department of Justice, Washington, DC, for Defendant.

ORDER

WILLIAM J. HAYNES, JR., District Judge.

Plaintiff, Alan R, Laurain, DDS, filed this action under 26 U.S.C. § 7426 to recover funds from three bank accounts upon which the United States executed a levy. Plaintiff moves for partial summary judgment (Docket Entry No. 12) on the ownership of one of the three bank accounts.

In opposition, the United States asserts that Plaintiff cannot prevail...

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