Legal Opinion
United States v. First Interstate Bank of Idaho, N.A.
District Court, D. Idaho
Decided March 30, 1992No. Civ. 89-3053PublishedCited by 2 opinions
1Opinion of the Court
ORDER GRANTING MOTION FOR SUMMARY JUDGMENT AND DISMISSING COMPLAINT
RYAN, District Judge.
I. FACTS AND PROCEDURE
This suit arises out of a Complaint filed by the United States against Defendant First Interstate Bank, N.A. (Bank), for its failure to honor a Notice of Levy served upon it on June 27,1983. On May 25,1981, the Internal Revenue Service (IRS) made an assessment against taxpayer Daniel Bauer for unpaid federal income taxes for the tax year of 1977 in the amount of $8,939.31. On January 14, 1982, the IRS filed a notice of federal tax lien in Kootenai County, Idaho, the county of…
2Cases cited10 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- Robert C. Hahn v. Francis W. SargentCourt of Appeals for the First Circuit · 1975
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
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3Cited by2 opinions
- Allstate Financial Corp. v. United StatesDistrict Court, D. Minnesota · 1994
- Virgin Islands Bureau of Internal Revenue v. Chase Manhattan BankDistrict Court, Virgin Islands · 2001