Legal Opinion

Smith v. United States

District Court, D. Hawaii

Decided July 28, 1953No. Civ. 1219PublishedCited by 15 opinions

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

  1. Railroad Comm'n of Tex. v. Pullman Co.Supreme Court of the United States · 1941
  2. Spector Motor Service, Inc. v. McLaughlinSupreme Court of the United States · 1944
  3. Meredith v. Winter HavenSupreme Court of the United States · 1943
  4. United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
  5. Conard v. Atlantic Ins. Co. of NYSupreme Court of the United States · 1828

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3Cited by15 opinions

  1. Maritime Ventures International, Inc. v. Caribbean Trading & Fidelity, Ltd.District Court, S.D. New York · 1988
  2. ITT Diversified Credit Corp. v. CouchSupreme Court of Colorado · 1983
  3. Trompeter v. United InsuranceWashington Supreme Court · 1957
  4. McCaffrey v. Estate of BrennanMissouri Court of Appeals · 1976
  5. Exchange Bank & Trust Co. v. Tubbs Manufacturing Co.Court of Appeals for the Fifth Circuit · 1957

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