Henry J. Ollerdessen v. United States of America, and Frutec Inc., a Corporation

52 F.3d 334 75 A.F.T.R.2d 95 -1773 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Henry J. OLLERDESSEN, Plaintiff/Appellant, v. UNITED STATES of America, Defendant, and Frutec Inc., a corporation, Defendant/Appellee. No. 93-16937. United States Court of Appeals, Ninth Circuit. Submitted March 16, 1995. * Decided April 5, 1995. Before: GOODWIN, CANBY, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Henry J. Ollerdessen (Ollerdessen) held a security interest in a grape crop purchased by Frutec, Inc. (Frutec), from the Muscat Ranch and Ardzrooni Farms (collectively referred to as the "partnerships"). The Internal Revenue Service (IRS) served a notice of levy on Frutec indicating the delinquent taxpayers as Ardzrooni Farms, Edward Ardzrooni, Paul Ardzrooni, and their partnership interest in the Muscat Ranch. Pursuant to the levy, Frutec surrendered the proceeds from the grape crop to the IRS. 3 Ollerdessen filed suit against the IRS and Frutec in the district court…