Legal Opinion
United States v. Jane B. Corporation
District Court, D. Massachusetts
Decided October 15, 1958No. Civ. A. 53-1172PublishedCited by 13 opinions
1Opinion of the Court
FRANCIS J. W. FORD, District Judge.
This is an action by the United States to enforce a tax lien against a vessel. This vessel was at one time known as the Boat Barbara C. Angelí and was owned by Boat Barbara C. Angelí, Inc. On March 24, 1953, it was sold to Jane B. Corporation and is now called Boat Jane B.
The liens which the United States seeks to enforce were for withholding taxes and Federal Insurance Contributions Act taxes for the years 1947 through 1952, owed by Boat Barbara C. Angelí, Inc. Assessments of these taxes were made, demand for payment was made upon the taxpayer and…
2Cases cited9 opinions
- Grand Prairie State Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Burgoon v. LavezzoCourt of Appeals for the D.C. Circuit · 1937
- Richter's Loan Company v. United StatesCourt of Appeals for the Fifth Circuit · 1956
- Gulf Coast Marine Ways, Inc. v. J. R. HardeeDistrict Court, S.D. Texas · 1952
- Worcester North Savings Institution v. FarwellMassachusetts Supreme Judicial Court · 1935
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Pasquale Alberto, Debtor. Appeal of Maryland National BankCourt of Appeals for the Third Circuit · 1987
- Piea Realty Co. Inc. v. PapuzynskiMassachusetts Supreme Judicial Court · 1961
- American Surety Co. of New York v. SundbergWashington Supreme Court · 1961
- United States v. Webster Record CorporationDistrict Court, S.D. New York · 1962
- Zuroff v. First Wisconsin Trust Co.Massachusetts Appeals Court · 1996
8 more not listed; retrieve them via the Exa API.