Legal Opinion
United States v. Brody
District Court, D. Massachusetts
Decided February 12, 1963No. Civ. A. 61-835PublishedCited by 10 opinions
1Opinion of the Court
WYZANSKI, District Judge.
The Government has moved for summary judgment in an action to foreclose tax liens on insurance policies.
April 18, 1960, the District Director of Internal Revenue, having assessed against Brody federal taxes amounting to $193,136.12 plus interest, and having vainly demanded payment by Brody, served upon The Equitable Life Assurance Society a notice of levy. The notice, after referring to the lien provided for by § 6321 of the Internal Revenue Code of 1954 [see 26 U.S.C., 1958 ed., § 6321] stated that “all property * * * [and] credits * * * now in your possession and…
2Cases cited12 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- United States v. BessSupreme Court of the United States · 1958
- Walker v. City of HutchinsonSupreme Court of the United States · 1956
- Harris v. BalkSupreme Court of the United States · 1905
- Chicago, Rock Island & Pacific Railway Co. v. SturmSupreme Court of the United States · 1899
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
- United States v. Louis H. MitchellCourt of Appeals for the Fifth Circuit · 1965
- Prudential-Bache Securities, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1992
- United States v. SalernoDistrict Court, D. Nevada · 1963
- Nowell v. NowellDistrict Court, D. Massachusetts · 1968
5 more not listed; retrieve them via the Exa API.