Donald E. Moore v. Gen. Motors Pension Plans, Gen. Motors Corp., Nat'l Bank of Detroit, (n.b.d. Bank Na), 91 F.3d 848 (7th Cir. 1996). · Go Syfert
Donald E. Moore v. Gen. Motors Pension Plans, Gen. Motors Corp., Nat'l Bank of Detroit, (n.b.d. Bank Na), 91 F.3d 848 (7th Cir. 1996). Cases Citing This Book View Copy Cite
“moore's challenge to the validity of the levy did not alter nbd's obligation to comply with the levy, and thus, nbd could not have challenged the validity of the levy on moore's behalf. nbd cannot be held liable for having failed to do what it could not legally do.”
66 citation events (50 in the last 25 years) across 25 distinct courts.
Strongest positive: Elijah Thomas v. Pilgrim Pride Corporation (ca11, 2024-06-21)
Treatment trajectory · 1996 → 2026 · click a year to view as-of
1996 2011 2026
Top citers, strongest first. 41 distinct citers.
examined Cited as authority (verbatim quote) Elijah Thomas v. Pilgrim Pride Corporation (2×) also: Cited "see"
11th Cir. · 2024 · signal: see, e.g. · quote attribution · 1 verbatim quote · confidence high
moore's challenge to the validity of the levy did not alter nbd's obligation to comply with the levy, and thus, nbd could not have challenged the validity of the levy on moore's behalf. nbd cannot be held liable for having failed to do what it could not legally do.
cited Cited as authority (rule) Sink
N.D. Ill. · 2025 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996).
cited Cited as authority (rule) The Pastry Portal Inc. v. Siefke
S.D. Ohio · 2024 · confidence medium
In identifying the second exception, the Howell opinion cites to Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir.1996).
discussed Cited as authority (rule) Peleus Insurance Company v. 741, Inc.
D. Colo. · 2023 · confidence medium
There are three acknowledged exceptions to the general rule that including Doe defendants destroys diversity, “(1) . . . naming a Doe defendant does not defeat a named defendant’s right to remove a diversity case if its citizenship is diverse from the plaintiff’s; (2) if the Doe defendant is merely a ‘nominal’ party, it may be irrelevant to diversity jurisdiction; and (3) the domicile of a fugitive defendant will be considered to be his domicile before he fled.” Id. at *6 (citing Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996)).
cited Cited as authority (rule) Thomas v. Pilgrim Pride Corporation - Payroll Officer
S.D. Ga. · 2023 · confidence medium
However, “the validity of the levy is irrelevant to the immunity afforded the complying employer.” Id. at *4 n.9 (citing Moore v. General Motors Pension Plan, 91 F.3d 848, 851 (7th Cir. 1996)).
discussed Cited as authority (rule) Hodge v. Ritz-Carlton Hotel, Bachelor Gulch, The
D. Colo. · 2022 · confidence medium
There are three acknowledged exceptions to the general rule that including Doe defendants destroys diversity, “(1) . . . naming a Doe defendant does not defeat a named defendant’s right to remove a diversity case if its citizenship is diverse from the plaintiff’s; (2) if the Doe defendant is merely a ‘nominal’ party, it may be irrelevant to diversity jurisdiction; and (3) the domicile of a fugitive defendant will be considered to be his domicile before he fled.” Id. at *6 (citing Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir.1996)).
discussed Cited as authority (rule) Marshall F. Newman v. Santander Bank, N.A.
D. Mass. · 2021 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850-51 (7th Cir. 1996) (noting that a plaintiff’s argument that the defendants “had a duty both to recognize . . . alleged deficiencies in the levy and to oppose the IRS on his behalf” was “meritless”); Clavizzao, 706 F. Supp. 2d at 349 (rejecting the argument that a defendant bank had a duty to “insure that plaintiff(s) . . . were afforded proper due process rights . . . before money is taken” because “[s]ection 6332(e) makes clear that [the bank] has no such duty”); Haggert v. Philips Med.
cited Cited as authority (rule) Riviana Foods, Inc. v. Jacobson Warehouse Inc.
N.D. Ill. · 2020 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996) (per curiam).
discussed Cited as authority (rule) Clinical Wound Solutions, LLC v. Northwood, Inc.
N.D. Ill. · 2020 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996) (per curiam) (“a corporation does not have a domicile; rather, its citizenship for diversity purposes is determined by its place of incorporation and its principal place of business”).
cited Cited as authority (rule) Daniels v. Doe
E.D. Wis. · 2019 · confidence medium
See generally Howell by Goerdt v. Tribune Entertainment Co., 106 F.3d 215, 218 (7th Cir. 1997); Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996).
discussed Cited as authority (rule) Birara v. Kelel (2×) also: Cited "see"
D. Maryland · 2019 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996).
discussed Cited as authority (rule) United States Board of Oral Implantology v. American Board of Dental Specialties
N.D. Ill. · 2019 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996)) (“[t]he 150 John Does are mere placeholders, so we can safely Under Illinois law, “[a] person engages in a deceptive trade practice when, in the course of his or her business, vocation, or occupation, the person: (8) disparages the goods, services, or business of another by false or misleading representation of fact.” 815 Ill.
cited Cited as authority (rule) Pain Center of SE Indiana, LLC v. Origin Healthcare Solutions LL
7th Cir. · 2018 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996).
cited Cited as authority (rule) Cheryl Dalton v. Teva North America
7th Cir. · 2018 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996).
cited Cited as authority (rule) Ryan Surber v. Robin Marshall, Robin Marshall, Counterclaimant v. Ryan Surber, Counterclaim-Defendant.
Iowa Ct. App. · 2016 · confidence medium
Motors Pension Plans, 91 F.3d 848, 851 (7th Cir. 1996).
discussed Cited as authority (rule) Hartford Casualty Insurance v. Trinity Universal Insurance
D.N.M. · 2015 · confidence medium
Cooper, Federal Practice and Procedure § 3642, pp. 144-46 (2d ed. 1985) (“The general rule, reflected in the citations in the note below, has been that, on challenge, the diverse citizenship of the- fictitious defendants must be established by the plaintiff in order to -continue a federal court action.”); Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir.1996) (explaining that “[bjecause diversity jurisdiction must be proved by the. plaintiff rather than assumed as a default, .. this court cannot presume that Does 1-10 are diverse with respect to the plaintiff’). 3 Moun…
discussed Cited as authority (rule) Darren Lee v. Airgas - Mid South, Inc.
8th Cir. · 2015 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850 (7th Cir. 1996) (per curiam) (ignoring the citizenship of nominal John Does for diversity jurisdiction because no claims were raised against them and dismissing them with the remainder of the case where the claims against the named parties were meritless).
discussed Cited as authority (rule) Caudle v. Colandene (2×)
W.D. Va. · 2015 · confidence medium
Motors Pension Plans, 91 F.3d 848, 851 (7th Cir.1996) (holding defendant not liable for compliance with an IRS levy, even if levy turns out to be invalid).
discussed Cited as authority (rule) Corwin v. Connecticut Valley Arms, Inc.
N.D. Ill. · 2014 · confidence medium
Compl. ¶¶8-11.) The court treats unnamed Defendants as "nominal parties, whose presence does not affect diversity jurisdiction.” Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir.1996).
cited Cited as authority (rule) Green v. Pershing, LLC
10th Cir. · 2013 · confidence medium
Motors Pension Plans, 91 F.3d 848, 851 (7th Cir. 1996) (per curiam).
discussed Cited as authority (rule) Allen Brunwasser v. Barbara Black
3rd Cir. · 2012 · confidence medium
Motors Pension Plans, 91 F.3d 848, 850-51 (7th Cir.1996); see also Schiff v. Simon & Schuster Inc., 780 F.2d 210, 212 (2d Cir.1985) (“The fact that appellant disputes the underlying tax assessment does not alter [appellee’s] obligation to honor the levy.”).
discussed Cited as authority (rule) Smith v. North American Specialty Ins.
3rd Cir. · 2009 · confidence medium
See also Kane v. Capital Guardian Trust Co., 145 F.3d 1218, 1224 (10th Cir.1998) (finding § 6332(a) a shield to liability only after noting, among other things, that the right at issue was a right to property subject to levy); Moore v. General Motors Pension Plans, 91 F.3d 848, 851 (7th Cir.1996) (applying § 6332(e) only after ruling, among other things, that the property at issue was property subject to levy).
discussed Cited as authority (rule) Smith v. North American Specialty Ins.
3rd Cir. · 2009 · confidence medium
See also Kane v. Capital Guardian Trust Co., 145 F.3d 1218, 1224 (10th Cir.1998) (finding § 6332(a) a shield to liability only after noting, among other things, that the right at issue was a right to property subject to levy); Moore v. General Motors Pension Plans, 91 F.3d 848, 851 (7th Cir.1996) (applying § 6332(e) only after ruling, among other things, that the property at issue was property subject to levy).
cited Cited as authority (rule) Morrison v. YTB International, Inc.
S.D. Ill. · 2009 · confidence medium
See Howell v. Tribune Entertainment Co., 106 F.3d 215, 218 (7th Cir.1997); Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir.1996).
cited Cited as authority (rule) Jeffrey Garrett Cross v. USAA Federal Savings Bank, Jennifer May
Tex. App. · 2007 · confidence medium
Moore v. General Motors Pension Plans, 91 F.3d 848, 851 (7th Cir. 1996).
cited Cited as authority (rule) Jeffrey Garrett Cross v. USAA Federal Savings Bank, Jennifer May
Tex. App. · 2007 · confidence medium
Moore v. General Motors Pension Plans, 91 F.3d 848, 851 (7 th Cir. 1996).
cited Cited as authority (rule) Jeffrey Garrett Cross v. USAA Federal Savings Bank, Jennifer May
Tex. App. · 2007 · confidence medium
Moore v. General Motors Pension Plans, 91 F.3d 848, 851 (7 th Cir. 1996).
cited Cited as authority (rule) Geiersbach v. Blue Cross/Blue Shield of Kansas City
Mo. Ct. App. · 2001 · confidence medium
Motors Pension Plans, 91 F.3d 848, 851 (7th Cir.1996).
discussed Cited as authority (rule) Bonneville Dist. v. Green River
10th Cir. · 2000 · confidence medium
IRC § 6332(e) provides that one who honors a levy, as Green River did here, “shall be discharged from any obligation or liability to the delinquent taxpayer and any other person with respect to such property or rights to property arising from such surrender or payment.” See also Moore v. General Motors Pension Plans, 91 F.3d 848, 850-51 (7th Cir. 1996) (§ 6632 shields third party from claims that levy was defective).
discussed Cited as authority (rule) Midwest Sports Medicine & Orthopedic Surgery, Inc. v. United States
S.D. Ohio · 1999 · confidence medium
Immunity under § 6332(e) has been interpreted generously, Farr v. United States, 990 F.2d 451, 456 (9th Cir.1993), and courts have held it applies regardless of whether the underlying levy is valid, see Moore v. General Motors Pension Plans, 91 F.3d 848, 851 (7th Cir.1996).
discussed Cited as authority (rule) Weissman v. United States Postal Service
D.N.J. · 1998 · confidence medium
Immunity under § 6332(e) has been interpreted generously, Farr v. United States, 990 F.2d 451, 456 (9th Cir.1993), and courts have held it applies whether or not the underlying levy is valid, see Moore v. General Motors Pension Plans, 91 F.3d 848, 851 (7th Cir.1996).
cited Cited as authority (rule) Thornburg v. Ball Memorial Hospital, Inc.
Ind. Ct. App. · 1998 · confidence medium
Moore v. General Motors Pension Plans, 91 F.3d at 851 (emphasis supplied).
cited Cited as authority (rule) Tammy Howell, a Minor, by Her Guardian Ad Litem, Charles Goerdt v. Tribune Entertainment Company and Abc Insurance Company
7th Cir. · 1997 · confidence medium
Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir.1996) (per curiam); United States Fire Ins.
discussed Cited as authority (rule) Kane v. Capital Guardian Trust Co.
D. Kan. · 1997 · confidence medium
A recent Seventh Circuit opinion held that even the invahdity of a levy would not provide reasonable cause to a bank to refuse to honor it, Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir.1996), although this appears to contradict the IRS regulations on point, 26 C.F.R. § 301.6332 -l(b)(2) (“The penalty described in this subparagraph is not applicable in cases where [a] bona fide dispute exists concerning ... the legal effectiveness of the levy.”), and the legislative intent, S.Rep.
discussed Cited as authority (rule) Sta-Rite Industries, Incorporated v. Allstate Insurance Company
1st Cir. · 1996 · confidence medium
Costs are to be taxed against the plaintiffs. 23 AFFIRMED. 1 "[A] corporation['s] ... citizenship for diversity purposes is determined by its place of incorporation and its principal place of business." Moore v. General Motors Pension Plans, et al., 91 F.3d 848, 850 (7th Cir.1996) (emphasis supplied); see also 28 U.S.C. § 1332 (c)(1) 2 Plaintiffs dismissed their state case against Wausau considering the insurers' more comprehensive suit 3 "Defective allegations of jurisdiction may be amended, upon terms, in the trial or appellate courts." 4 "We need not try to resolve the question of the prop…
discussed Cited as authority (rule) Sta-Rite Industries, Inc. v. Allstate Insurance
7th Cir. · 1996 · confidence medium
AFFIRMED. . “[A] corporation's] ... citizenship for diversity purposes is determined by its place of incorporation and its principal place of business.” Moore v. General Motors Pension Plans, et al., 91 F.3d 848, 850 (7th Cir.1996) (emphasis supplied); see also 28 U.S.C. § 1332 (c)(1). .
discussed Cited "see" United States v. Ebert Beeman
3rd Cir. · 2010 · signal: see · confidence high
See Moore v. General Motors Pension Plans, 91 F.3d 848, 851 (7th Cir.1996) (per curiam) (holding bank was immune from liability under § 6332(e) for surrendering property in compliance with an IRS notice of levy).
discussed Cited "see" Holz v. Terre Haute Regional Hospital (2×)
7th Cir. · 2005 · signal: see · confidence high
“John Doe” defendants are not allowed in federal diversity suits, id.; see Moore v. General Motors Pension Plans, 91 F.3d 848, 850 (7th Cir.1996) (per curiam), subject to a couple general exceptions — when “John Doe” is irrelevant to diversity jurisdiction, Moore, 91 F.3d at 850 , or when naming “John Doe” will not defeat the named defendant’s right to remove the case to federal court, 28 U.S.C. § 1441 (a).
cited Cited "see" Kane v. Capital Guardian Trust Co.
10th Cir. · 1998 · signal: see · confidence high
See Moore v. General Motors Pension Plans, 91 F.3d 848, 851 (7th Cir.1996); see also S.Rep.
cited Cited "see" ca2 1996
2d Cir. · 1996 · signal: see · confidence high
See Moore v. General Motors Pension Plans, 91 F.3d 848, 849-50 (7th Cir.1996) (per curiam).
cited Cited "see" Carbotrade S.p.A. v. Bureau Veritas
2d Cir. · 1996 · signal: see · confidence high
See Moore v. General Motors Pension Plans, 91 F.3d 848, 849-50 (7th Cir.1996) (per curiam).
Donald E. MOORE, Plaintiff-Appellant,
v.
GENERAL MOTORS PENSION PLANS, General Motors Corporation, National Bank of Detroit, (N.B.D. BANK NA), Et Al., Defendants-Appellees
95-3133.
Court of Appeals for the Seventh Circuit.
Jul 29, 1996.
91 F.3d 848
Donald E. Moore, Markleville, IN (submitted on briefs), pro se., Roderick Gillium, General Motors Corporation, Detroit, MI, for General Motors Pen-. sion Plans., Darnel G. Galant, General Motors Corporation, Detroit, MI, for General Motors Corporation., Steven L. Yount, NBD National Bank, Indianapolis, IN, for National Bank of Detroit, Diane L. Lingenfelter, Charles Miline., Roderick Gillium, General Motors Corporation, Detroit, MI, Steven L. Yount, NBD National Bank, Indianapolis, IN, for Does 1-1°.
Posner, Cmef, Manion, Kanne.
Cited by 46 opinions  |  Published
PER CURIAM.

The IRS claims that Donald Moore owes federal income taxes; Moore demes that he does. After the IRS failed to collect the taxes directly from Moore, it served a “Notice of Levy on Wages, Salary, and Other Income” on National Bank of Detroit (NBD), Moore’s Bank. As it believed it was required to under 26 U.S.C. § 6332, NBD turned over to the IRS $12,540 from Moore’s account.

Moore believed the Notice of Levy was invalid and that NBD therefore wrongfully gave Ms deposits to the IRS. He demanded that NBD restore the funds, but NBD re[*850] fused. Moore then filed this suit for conversion and negligence, seeking damages totaling over $300,000. He named as defendants NBD, Diane Lingenfelter (an NBD employee) and Charles Milne (an NBD officer). He also named as defendants General Motors Corporation (GM) and General Motors Pension Plans (GMPP). Moore draws a pension from GMPP which is deposited in NBD, but it is unclear from the record on what basis Moore seeks to hold GM or GMPP liable. Finally, Moore named as defendants “Does 1-10,” described as “those defendants, individuals, corporations, associates, accessories and otherwise, specifically unknown to the plaintiff, yet to be named, who have acted beyond the scope of their authority and will be revealed under discovery as the facts are discovered.”

In order to substantiate his claim that the Notice of Levy was invalid, Moore served subpoenas duces tecum upon two IRS employees. Upon the IRS’s motion, the district court quashed the subpoenas. The court denied Moore’s motion for reconsideration, and then granted summary judgment in favor of the defendants, holding that they were immune from suit under 26 U.S.C. § 6332(e), which immunizes from liability any party who—in response to a levy—turns over to the IRS funds or property belonging to a delinquent taxpayer. This appeal followed.

Before reaching the merits of Moore’s appeal, however, we must address the subject matter jurisdiction of the district court. Although Moore asserted various statutory bases for federal jurisdiction, he names as defendants only private parties and his cause of action arises solely under state law. Thus, the only basis for the district court’s jurisdiction—and apparently the one relied upon below-was diversity jurisdiction, 28 U.S.C. § 1332. Moore is a resident of Indiana. Lingenfelter and Milne are residents of Michigan. Moore’s complaint alleged that GM had “[a] place of domicile in Flint, Michigan with [a] subsidiary in Anderson, Indiana,” and that NBD had a “domicile in Detroit, Michigan with branches in Indiana.” These allegations are deficient—a corporation does not have a domicile; rather, its citizenship for diversity purposes is determined by its place of incorporation and its principal place of business. Nonetheless, the defendants’ appellate brief states that GM and GMPP are incorporated in Delaware and have principal places of business in Michigan, and that NBD is both incorporated in and has a principal place of business in Michigan. Thus, it appears that there was complete diversity so far as the named parties were concerned.

The problem with Moore’s suit is that he also named as defendants “Does 1-10.” Because diversity jurisdiction must be proved by the plaintiff rather than assumed as a default, Pollution Control Industries of America v. Van Gundy, 21 F.3d 152, 155 (7th Cir.1994), this court cannot presume that Does 1-10 are diverse with respect to the plaintiff. This is not a case, however, where the plaintiff knows that there are specific additional defendants he wishes to sue, but is simply uncertain as to their names. Rather, Moore appears to have included “Does 1-10” in the complaint in the event that during discovery he identified any additional defendants he wished to add to the suit. The district court terminated discovery and dismissed Moore’s suit before he could add any additional defendants. Because, as we hold below, the district court correctly dismissed this suit before Moore named any additional parties, we think it proper to treat “Does 1-10” as mere nominal parties, whose presence does not affect diversity jurisdiction. United States Fire Ins. Co. v. Charter Financial Group, 851 F.2d 957, 958 n. 3 (7th Cir. 1988). Hence, we conclude that the district court had diversity jurisdiction to hear this suit.

Turning now to the merits of Moore’s appeal, Moore appears to allege two bases for error in the district court. We will first address Moore’s second claim on appeal: that the Notice of Levy served upon NBD was invalid for a variety of reasons, and therefore the immunity conferred by 26 U.S.C. § 6332(e) does not apply to the defendants. Moore argues that the defendants had a duly both to recognize these alleged deficiencies in the levy and to oppose the IRS on his behalf. Because the defendants failed to challenge the validity of the levy,[*851] Moore concludes, the immunity conferred by § 6332(e) does not protect them.

This line of argument is meritless. Once the IRS served a Notice of Levy on NBD, the bank had a legal obligation under § 6332(a) to turn over to the IRS Moore’s accounts; NBD could not challenge the validity of the levy. “[A] bank served with a notice of levy has two, and only two, possible defenses for failure to comply with the demand: that it is not in possession of the property of the taxpayer, or that the property is subject to a prior judicial attachment or execution.” United States v. National Bank of Commerce, 472 U.S. 713, 727, 105 S.Ct. 2919, 2928, 86 L.Ed.2d 565 (1985) (emphasis added). Moore’s challenge to the validity of the levy did not alter NBD’s obligation to comply with the levy, Schiff v. Simon & Schuster, Inc., 780 F.2d 210, 212 (2d Cir. 1985); Allstate Financial Corp. v. United States, 860 F.Supp. 653, 656 (D.Minn.1994), and thus, NBD could not have challenged the validity of the levy on Moore’s behalf. NBD cannot be held liable for having failed to do what it could not légally do.

Furthermore, regardless of whether or not the levy served on NBD was valid, NBD and the other defendants are immune from liability. Allstate Financial Corp., 860 F.Supp. at 657. Section 6332(e) provides that:

[a]ny person in possession of [property] subject to levy upon which a levy has been made who, upon demand by the Secretary [of the Treasury], surrenders such [property] to the Secretary ... shall be discharged from any obligation or liability to the delinquent taxpayer....

26 U.S.C. § 6332(e). There is no question in this ease that Moore’s bank account was “property subject to levy,” that the IRS made a levy (whether valid or not) on that account, and that upon demand of the Secretary — acting through the IRS — NBD surrendered Moore’s account. By its own terms, then, § 6332(e) applies to the defendants in this case; that statute is not limited to levies which survive challenges to their validity. Moore’s interpretation of § 6332(e) reads in requirements which simply are not a part of the statute. We therefore cannot accept his interpretation, and hold instead that under § 6332(e), the defendants in this suit are immune from liability to Moore. The district court therefore correctly granted summary judgment in favor of the defendants.

Returning now to Moore’s first ground for appeal, Moore claims that the district court denied him due process by dismissing his suit before he could conduct discovery upon the IRS and potentially join it as a defendant. The flaw in this claim is that it conflates Moore’s ongoing disagreement with the IRS with his present suit against the defendants. Although related to some degree, these are two separate matters. Proof that the levy was invalid would not have abrogated the defendants’ immunity from suit. Because, as discussed above, Moore could not have prevailed in this suit against the defendants, there would have been no value to allowing discovery to proceed. It is not a violation of due process to terminate quickly a suit that has no chance of succeeding.

Moreover, dismissal of this suit does not preclude Moore from pursuing his claim against the IRS — thus, Moore can still have his day in court to challenge the validity of the levy under 26 U.S.C. § 7432. Indeed, the record indicates that Moore is (or at least was) a plaintiff in a class action suit filed against the IRS in the United States District Court for the District of Utah. Thus, Moore is assured of all the process he is due.

AFFIRMED.