Legal Opinion
United States v. Bank of Shelby
Court of Appeals for the Fifth Circuit
Decided January 23, 1934No. 6993PublishedCited by 26 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
On March 12, 1935, the United States assessed against one Toler an additional income tax of $4,356.52. It was not paid, and, on June 17th, the Deputy Collector inquiring at the Bank of Shelby was told by the cashier that $3,646.53 stood to Toler’s credit there and subject to his check. The Deputy Collector notified the bank not to allow the deposit withdrawn, saying that he would have a warrant the next day to levy on it. That same day the bank wrote to the Collector that the deposit did not really belong to Toler, but to his wife, but if held to be Toler’s the bank…
2Cases cited10 opinions
- Scott v. ArmstrongSupreme Court of the United States · 1892
- Dushane v. BenedictSupreme Court of the United States · 1887
- Carr v. HamiltonSupreme Court of the United States · 1889
- Hecht v. Snook & Austin Furniture Co.Supreme Court of Georgia · 1902
- Schuler v. IsraelSupreme Court of the United States · 1887
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Interfirst Bank Abilene, N.A., Cross-Appellant v. Federal Deposit Insurance Corporation, as Receiver of Ranchlander National Bank, Cross-AppelleeCourt of Appeals for the First Circuit · 1985
- Karno-Smith Co. v. MaloneyCourt of Appeals for the Third Circuit · 1940
- Aarons v. Pub. Ser. B. L. Assn.Supreme Court of Pennsylvania · 1935
- United States v. Citizens and Southern National Bank, United States of America v. Citizens and Southern National BankCourt of Appeals for the Fifth Circuit · 1976
21 more not listed; retrieve them via the Exa API.