Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-91-03372/USCOURTS-ca10-91-03372-0/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 

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Unit.ed St.ates Court of Ap~nh Tr· ·, ,.. ... , 

UNITED STATES COURT OF APPEALS 

TENTH CIRCUIT 

APR 1 3 1992 

ROBERT L. HOECKEE 

Clerk 

JOSEPH B. DAVIS, 

Plaintiff-Appellant, 

vs. 

. YELLOW FREIGHT SYSTEM, INC., 

Defendant-Appellee. 

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ORDER AND JUDGMENT* 

No. 91-3372 

(D.C. No. 91-CV-2091) 

( D. Kan.) 

Before SEYMOUR, ANDERSON and BALDOCK, Circuit Judges.** 

Defendant-appellee Yellow Freight System, Inc., honored an 

IRS levy on the wages of plaintiff-appellant Joseph B. Davis. 

Plaintiff subsequently brought this action seeking damages from 

defendant because it honored the levy. The district court granted 

judgment on the pleadings in favor of defendant, Fed. R. Civ. P. 

12(c), and granted defendant's motion for sanctions, Fed. R. Civ. 

P. 11. Plaintiff appeals. 

The Internal Revenue Code specifically discharges any party 

* This order and judgment has no precedential value and shall 

not be cited, or used by any court within the Tenth Circuit, 

except for purposes of establishing the doctrines of the law of 

the case, res judicata, or collateral estoppel. 10th Cir. R. 

36.3. 

** After examining the briefs and appellate record, this panel 

has determined unanimously that oral argument would not materially 

assist the determination of this appeal. See Fed. R. App. P. 

34(a); 10th Cir. R. 34.1.9. The cause therefore is ordered 

submitted without oral argument. 

Appellate Case: 91-3372 Document: 010110242286 Date Filed: 04/13/1992 Page: 1
who honors an IRS levy "from any obligation or liability to the 

delinquent taxpayer .... " I.R.C. § 6332(e). Therefore, the 

district court correctly granted judgment in favor of defendant. 

And defendant has not shown that the court abused its discretion 

in imposing Rule 11 sanctions. See Cooter & Gell v. Hartmarx 

Corp., 110 s. Ct. 2447, 2460-61 (1990). 

AFFIRMED. 

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Entered for the Court 

Bobby R. Baldock 

Circuit Judge 

Appellate Case: 91-3372 Document: 010110242286 Date Filed: 04/13/1992 Page: 2