District Court, M.D. Pennsylvania April 23, 1985, Civ. A. 84-0549 (JFWIRS, LTD. v. United States)

*567

MEMORANDUM

CALDWELL, District Judge.

I.Introduction and Background

Pending at present in this matter are cross motions for summary judgment. At issue is whether the Internal Revenue Service (IRS) may impose a levy upon a liquor license issued by the Commonwealth of Pennsylvania, and sell the same at an execution sale to satisfy a tax claim against the holder of the license.