Legal Opinion
United States v. Manufacturers Trust Co.
Court of Appeals for the Second Circuit
Decided July 28, 1952No. 262, Docket 22375PublishedCited by 35 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The interesting question raised by this appellant concerns the steps which must be taken by the government to collect the taxes due from a delinquent taxpayer out of her funds on deposit in a savings 1 account in the appellee bank.
It is undisputed that one Ruth Post owed the United States eighty-three dollars plus interest as the unpaid remainder of the amount she was properly assessed for income taxes for 1949. Also, that there is, and at all pertinent times was, on deposit, in her name in a savings account in the Manufacturers Trust Company, a New York commercial…
2Cases cited17 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Springer v. United StatesSupreme Court of the United States · 1881
- United States v. Long Island Drug Co.Court of Appeals for the Second Circuit · 1940
- Karno-Smith Co. v. MaloneyCourt of Appeals for the Third Circuit · 1940
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3Cited by35 opinions
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
- 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
- Bank of Nevada v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978
30 more not listed; retrieve them via the Exa API.