Legal Opinion

St. Louis Union Trust Co. v. United States

Court of Appeals for the Eighth Circuit

Decided March 11, 1980No. 79-1319PublishedCited by 38 opinions

1Opinion of the Court

McMILLIAN, Circuit Judge.

This is an interpleader action commenced by St. Louis Union Trust Company (the Trust Company) for declaratory and other relief as a consequence of conflicting claims made by the Internal Revenue Service (IRS) and Andrew L. Stone to funds the Trust Company received under an escrow agreement (the Escrow Agreement) to which the Civil Division of the United States Department of Justice (the Civil Division), Stone and the Trust Company were parties. Stone appeals from a district court1 order granting summary judgment in favor of the United States and requiring the Trust…

2Cases cited20 opinions

  1. Aquilino v. United StatesSupreme Court of the United States · 1960
  2. United States v. BessSupreme Court of the United States · 1958
  3. United States v. StewartSupreme Court of the United States · 1940
  4. United States v. Durham Lumber Co.Supreme Court of the United States · 1960
  5. Aquilino v. United StatesNew York Court of Appeals · 1961

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3Cited by38 opinions

  1. United States v. National Bank of CommerceSupreme Court of the United States · 1985
  2. Olympia Hotels Corp. v. Johnson Wax Development Corp.Court of Appeals for the Seventh Circuit · 1990
  3. John Morrell & Company v. Local Union 304a of the United Food and Commercial Workers, Afl-Cio United Food and Commercial Workers International Union, Afl-Cio and Clc Dennis Foster, Individually and in His Capacity as President of Local 304a James R. Lyons, Individually and in His Capacity as Business Representative and Corresponding Secretary of Local 304a John Doe and Other Persons Unknown, John Morrell & Company, a Corporation v. Local Union 304a of the United Food and Commercial Workers, Afl-Cio and Clc United Food and Commercial Workers International Union, Afl-Cio and ClcCourt of Appeals for the Eighth Circuit · 1990
  4. Loving Saviour Church v. United StatesCourt of Appeals for the Eighth Circuit · 1984
  5. Taso P. Anthan v. Professional Air Traffic Controllers Organization, Affiliated With Marine Engineers Beneficial Association, Afl-CioCourt of Appeals for the Eighth Circuit · 1982

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