Williams v Boulder Dam Credit Union update

This case was remanded to the Justice Court, Boulder Township after appeal by the Credit Union. Following is that court's judgement after the ruling by the federal court, I am still reading the whole case but I thought I would get this on for starters. I will type this in for now but once I figure out how to scan and post that I will do so in order for the document to be viewed properly.

JUSTICE COURT BOULDER TOWNSHIP
CLARK COUNTY, NEVADA

JUDGEMENT

This matter came on trial on May 4, 1999, following a remand from appeal to the Ditsrict Court. The District Court ruled that the "Notice of Levy" delivered on the Boulder Dam Credit Union from the Internal Revenue Service was in fact a "Levy" for purposes of the protection afforded to financial institutions by 26 U.S.C. 6332 (d). The case was then remanded for further proceedings to determine if under these circumstances the Credit Union had complied witht he requirements of the IRS code to be able to take advantage of the immunity provisions of section 6332 (d). In this regard the Defendant called William G. Ferrance to testify regarding the actions taken by the Credit Union in response to the Notice of Levy.

Although this Court disagrees that the "Notice of Levy" is a "Levy" for purposes of the protections afforded by section 6332 (d), that issue has already been ruled upon to the contrary by the District Court and that District Court ruling amounts to the law of the case and must be accepted by this Court.

Consequently, accepting the Notice of Levy in this matter as a levy according to the District Court ruling, then the protection of the IRS code is triggered. The testimony of William G. Ferrance shows that the Credit Union met the requirements of a financial institution according to the IRS code, and thus the Credit Union is entitled to the immunity afforded to the financial institution by the IRS code. Consequently, the Credit Union is protected by the code from this suit.

Therefore, the court findes in favor of Defendant and thus the Plaintiffs take nothing by way of their complaint on file herein.

So ordered this 27th Day of February, 2003

Signed: Victor L. Miller, Justice of the Peace, Boulder Township Justice Court

Once I have gotten into the case more, I will try to find the rational the federal judge used to come to the conclusions she did, and the authorities she used to justify her decision,a nd I will post them as soon as I can.

Kurt