Legal Opinion
United States v. Louis Leventhal
Court of Appeals for the D.C. Circuit
Decided January 24, 1963No. 17107_1PublishedCited by 12 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
This is a case in which a Federal tax lien, under Section 6321 of the Internal Revenue Code of 1954, 26 U.S.C. § 6321 (1958), was asserted against Rifkind Sales Company, Inc. The question is-whether this lien shall prevail over the-claims of the appellees, a partnership-which was Rifkind’s landlord, based on the landlord’s lien given by D.C.Code § 45-915 (1961).
The Government assessed Rifkind on May 26, 1961, for unpaid Federal taxes in the amount of $1,483.88. It notified Rifkind and demanded payment on that same day. On July 5, 1961, the appellee landlords began…
2Cases cited11 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Fox-Greenwald Sheet Metal Co., Inc. v. Markowitz Bros., Inc., Continental Casualty Co., Blake Construction Co., Inc., United States of AmericaCourt of Appeals for the D.C. Circuit · 1971
- United States v. Gretchen E. SmithCourt of Appeals for the Fifth Circuit · 1968
- United States v. BertucciCourt of Appeals for the Third Circuit · 1964
- United States v. Morris C. Goldberg, A/K/A Moe Goldberg, A/K/A M. C. Goldberg, RosesatkoffCourt of Appeals for the Third Circuit · 1966
- United States v. Truss Tite, Inc.District Court, S.D. Texas · 1968
7 more not listed; retrieve them via the Exa API.