Legal Opinion
First Nat. Bank of Cartersville v. Hill
District Court, N.D. Georgia
Decided December 23, 1975No. Civ. A. 2422PublishedCited by 4 opinions
1Opinion of the Court
ORDER
O’KELLEY, District Judge.
This action is before the court on the motion of the United States for partial summary judgment. The issue for determination is whether the federal tax lien has priority over an equitable lien claimed by the First National Bank of Cartersville (hereinafter referred to as “the Bank”) as to certain real property. This case arises out of the following factual situation. Lamar B. Hill was president of the Bank from January 1, 1969, until February, 1972, and during this period he embezzled approximately $4,700,-000.00 from the Bank. The United States made assessments…
2Cases cited6 opinions
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. O. E. Morrison and R. E. MorrisonCourt of Appeals for the Fifth Circuit · 1957
- United States v. Jewel HawkinsCourt of Appeals for the Ninth Circuit · 1955
- Dennis v. United StatesDistrict Court, E.D. Virginia · 1974
- United States Fidelity & Guaranty Co. v. Richmond CountySupreme Court of Georgia · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Einoder v. Mount Greenwood Bank (In Re Einoder)United States Bankruptcy Court, N.D. Illinois · 1985
- First Nat. Bank of Cartersville v. HillDistrict Court, N.D. Georgia · 1976
- Tuggle v. Internal Revenue Service (In Re Tuggle)United States Bankruptcy Court, N.D. Georgia · 1982
- United States Fidelity & Guaranty Co. v. LeachDistrict Court, M.D. Georgia · 1977