Legal Opinion
Atlantic National Bank v. United States
United States Court of Claims
Decided June 16, 1976No. 30-75PublishedCited by 11 opinions
1Opinion of the CourtKashiwa, Judge
This case is before the court on cross motions for summary judgment. There is no genuine issue as to any material fact. The case involves the priority of federal tax liens over plaintiff-assignee’s claim to contract proceeds. For the reasons below we hold for the defendant.
The General Services Administration (GSA) awarded contracts to Argus Security, Inc. (Argus), for the performance of uniform guard services. By June 4, 1974, the Internal Bevenue Service (IBS) had filed Notices of Federal Tax Lien Under Internal Bevenue Laws relating to Argus as follows:
Amount of lien Date filed with State…
2Cases cited22 opinions
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. Georgia-Pacific CompanyCourt of Appeals for the Ninth Circuit · 1970
- Simmons Creek Coal Co. v. DoranSupreme Court of the United States · 1892
- Emeco Industries, Inc. v. United StatesUnited States Court of Claims · 1973
- United States Fidelity & Guaranty Co. v. United StatesUnited States Court of Claims · 1973
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Claremont Terrace Homeowners' Ass'n v. United StatesCalifornia Court of Appeal · 1983
- Federal Land Bank of Columbia v. Tidwell (In Re McElwaney)United States Bankruptcy Court, M.D. Georgia · 1984
- Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)United States Bankruptcy Court, N.D. Indiana · 1997
- Thomas Funding Corp. v. United StatesUnited States Court of Claims · 1988
- In Re MedinaUnited States Bankruptcy Court, D. Oregon · 1994
6 more not listed; retrieve them via the Exa API.