Smith v. United States
District Court, D. Hawaii
1Opinion of the Court
McLaughlin, chief judge.
This action is for declaratory relief under 28 U.S.C. §§ 2201-2202, wherein Alvin A. Smith, the United States and Territory of Hawaii Tax Commissioner Torkel Westly (hereinafter referred to as Territory) seek a decree establishing the order of priority to be accorded their liens upon a certain escrow fund.
The evidence shows the following facts: Airways Hotel, Limited, (hereinafter referred to as Airways), a Territory of Hawaii corporation, was sorely pressed by creditors prior to September 30, 1949. Airways was unable to meet its obligations as they matured, and a few…
2Cases cited35 opinions
- Railroad Comm'n of Tex. v. Pullman Co.Supreme Court of the United States · 1941
- Spector Motor Service, Inc. v. McLaughlinSupreme Court of the United States · 1944
- Meredith v. Winter HavenSupreme Court of the United States · 1943
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Conard v. Atlantic Ins. Co. of NYSupreme Court of the United States · 1828
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3Cited by15 opinions
- Maritime Ventures International, Inc. v. Caribbean Trading & Fidelity, Ltd.District Court, S.D. New York · 1988
- ITT Diversified Credit Corp. v. CouchSupreme Court of Colorado · 1983
- Trompeter v. United InsuranceWashington Supreme Court · 1957
- McCaffrey v. Estate of BrennanMissouri Court of Appeals · 1976
- Exchange Bank & Trust Co. v. Tubbs Manufacturing Co.Court of Appeals for the Fifth Circuit · 1957
10 more not listed; retrieve them via the Exa API.