The Huntington National Bank v. United States of America et al
The Huntington National Bank |
United States of America, Richard W Varner, UBS Financial Services, Inc., The Hartford Life Insurance Company and Richard Varner Revocable Trust Dated July 9, 2002 |
5:2009cv02468 |
October 22, 2009 |
US District Court for the Northern District of Ohio |
Akron Office |
Summit |
David D. Dowd |
None |
26 U.S.C. ยง 7426 IRS: Wrongful Levy for Taxes |
None |
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Document Text |
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Filing 44 Judgment Entry that for the reasons set forth in the Memorandum Opinion 43 filed contemporaneously herewith, it is ordered that The Huntington National Bank's Motion for Preliminary Injunction (ECF 3 ) is sustained pursuant to 26 U.S.C . § 7426(b). Pending the Court's final decision on the priority of the federal tax liens at issue in this case, the defendant United States of America is prohibited from enforcing any levy, and from selling or transferring any property, rel ative to (i) a certain stock investment account known as the Richard Varner Collateral Loan Account ("Stock Account") maintained by the defendant UBS Financial Services, Inc. ("UBS"), and (ii) a certain life insurance policy insuring the life of Rick W. Varner ("Life Insurance Policy") maintained by the defendant The Hartford Life Insurance Company ("Hartford"). Signed by Judge David D. Dowd, Jr. on 4/6/2010. (M,De) |
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