Legal Opinion
S & S Gasket Company, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided December 11, 1980No. 79-1121PublishedCited by 10 opinions
1Per curiam
S & S Gasket Company (S & S) appeals from a judgment holding that a United States tax lien had priority over its judgment lien against the taxpayer’s funds in the possession of the Clerk and Master of the Chancery Court of Maury County, Tennessee. We reverse.
I
On May 13, 1975, S & S filed an action against Wilhite Buildings, Inc. in the Circuit Court of Colbert County, Alabama. It received a judgment in its favor for $15,-154.51.
On March 22, 1976, S & S filed an action in the Chancery Court of Maury County, Tennessee, to enforce the Alabama judgment against Wilhite Buildings, Inc., Maury…
2Cases cited4 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- In Re the Bank of California, National Association v. United States of America, United States of America, Interpleader-Appellant v. Murray S. Weber, Interpleader-AppelleeCourt of Appeals for the Ninth Circuit · 1975
3Cited by10 opinions
- Claremont Terrace Homeowners' Ass'n v. United StatesCalifornia Court of Appeal · 1983
- Robby's Pancake House of Florida, Inc. v. Walker (In Re Robby's Pancake House of Florida, Inc.)United States Bankruptcy Court, E.D. Tennessee · 1982
- Smith Barney, Harris Upham & Co., Inc. v. ConnollyDistrict Court, D. Massachusetts · 1994
- Redondo Construction Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1998
- Fargo Biltmore Motor Hotel Corp. v. Metropolitan Federal Bank (In Re Fargo Biltmore Motor Hotel Corp.)United States Bankruptcy Court, D. North Dakota · 1985
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