Legal Opinion
Allan v. Diamond T Motor Car Co.
Court of Appeals for the Tenth Circuit
Decided May 16, 1961No. 6577PublishedCited by 7 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
The issue is whether an unrecorded purchase money chattel mortgage takes precedence over a federal tax lien. The trial court held for the mortgagee and the District Director of the Internal Revenue Service appeals.
Gamble Equipment Company (Gamble) owed federal corporate income tax in the amount of $15,215.76 for 1951. After appropriate extensions by agreement, assessment of the tax was made on October 12, 1955. On December 10, 1955, Gamble entered into a conditional sales agreement with appellee-plaintiff Diamond T Motor Car Company (Diamond T) covering a stock of…
2Cases cited21 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
- United States v. ScovilSupreme Court of the United States · 1955
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Roy Kirby, Trustee in Bankruptcy v. United States of America, in the Matter of Allen Brothers Truck Lines, Inc., BankruptCourt of Appeals for the Tenth Circuit · 1964
- NEVADA R. & S. CO. v. United States Dept. of Treasury IRSDistrict Court, D. Nevada · 1974
- Bruce J. McDermott and Betty McDermott v. Zions First National Bank, N.A., United States of America, by and Through Internal Revenue ServiceCourt of Appeals for the First Circuit · 1991
- Eggleston v. State of Colo.District Court, D. Colorado · 1986
- Jefferson Bank and Trust v. United StatesDistrict Court, D. Colorado · 1988
2 more not listed; retrieve them via the Exa API.