Legal Opinion
Business Title Corp. v. Division of Labor Law Enforcement
California Supreme Court
Decided September 2, 1976No. L.A. 30558PublishedCited by 9 opinions
1Opinion of the Court
Opinion
SULLIVAN, J.
In this interpleader action brought by an escrow holder to resolve conflicting claims to proceeds of the sale of a liquor license, various wage claimant creditors of the seller appeal from the judgment entered in favor of defendant United States of America for unpaid taxes and penalties.
On September 24, 1971, the District Director of Internal Revenue made an assessment against Mating Game, Inc. for unpaid federal withholding and Federal Insurance Contributions Act (F.I.C.A.) taxes together with penalties and interest in the total amount of $3,170.88. Notice and demand for…
2Cases cited14 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- California v. LaRueSupreme Court of the United States · 1973
- United States v. BessSupreme Court of the United States · 1958
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- Hostetter v. Idlewild Bon Voyage Liquor Corp.Supreme Court of the United States · 1964
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Quality Loan Service Corp. v. 24702 Pallas Way, Mission Viejo, CA 92691Court of Appeals for the Ninth Circuit · 2011
- Gold Coast Leasing Co. v. California Carrots, Inc.California Court of Appeal · 1979
- Northrop Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1980
- Bree v. BeallCalifornia Court of Appeal · 1981
- Business Title Corp. v. United StatesCalifornia Supreme Court · 1978
4 more not listed; retrieve them via the Exa API.