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09-2468 - Huntington National Bank v. United States of America et al


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09-2468 - Huntington National Bank v. United States of America et al
April 6, 2010
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t;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 HartfoMemorandum Opinion 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, relative to (i) a certain stock investment account known as the Richard Varner Collateral Loan Account (&quord Life Insurance Company ("Hartford"). Signed by Judge David D. Dowd, Jr. on 4/6/2010. (M,De)
April 6, 2010
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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, relative 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)