Legal Opinion
Equitable Life Assur. Soc. of the United States v. Moore
District Court, E.D. Illinois
Decided October 2, 1939No. Equity 640-D; Civil 25-D, 46-DPublishedCited by 5 opinions
1Opinion of the Court
LINDLEY, District Judge.
In view of the common questions involved, I shall dispose of all three causes in one memorandum.
In each, the United States seeks to establish against all other parties in interest priority of its asserted lien for income taxes assessed against Allen F. Moore for the year 1926. In the first, Equitable Life Assurance Society v. Moore, et al., Equity No. 640-D, foreclosure of a mortgage in this court resulted in a decree in favor of the mortgagee, March 8, 1935, wherein the court found and decreed that the taxpayer owed the United States $5,723.52 with interest, for which…
2Cases cited11 opinions
- Loewer Realty Co. v. AndersonCourt of Appeals for the Second Circuit · 1929
- Chattanooga Nat. Bank v. Rome Iron Co.U.S. Circuit Court for the Northern District of Georgia · 1900
- Dickinson v. Central National BankMassachusetts Supreme Judicial Court · 1880
- Exchange Nat. Bank of Tulsa v. DavyDistrict Court, N.D. Oklahoma · 1936
- United States v. RosenfieldDistrict Court, E.D. Michigan · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Citizens State Bank of Barstow, Tex. v. VidalCourt of Appeals for the Tenth Circuit · 1940
- United States v. SpreckelsDistrict Court, N.D. California · 1943
- United States v. HermanDistrict Court, E.D. New York · 1960
- United States v. Vassallo, Inc., Eugene Vassallo, County of New Castle, Delaware, City of Wilmington, Delaware, Domenick Nardo, IntervenorCourt of Appeals for the Third Circuit · 1960
- Geitz v. GrayMissouri Court of Appeals · 1955