Legal Opinion
Dugan v. Missouri Neon & Plastic Advertising Co.
Court of Appeals for the Eighth Circuit
Decided February 6, 1973No. Nos. 72-1177, 72-1230PublishedCited by 22 opinions
1Opinion of the Court
GIBSON, Circuit Judge.
These cases present questions of lien priorities reaching for limited assets. At issue is the priority of a garnishment summons issued in aid of execution of a judgment as against a federal tax lien. In the Dugan case,1 the District Court, the Honorable William R. Collinson, granted priority to the federal tax lien. In the All-Temp case,2 the Honorable James H. Meredith, granted priority to the judgment lien creditor. These cases were heard and submitted separately, but since they involve a common legal question, both cases are considered in this opinion.
The essential…
2Cases cited25 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- 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. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. AcriSupreme Court of the United States · 1955
20 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Norman L. Birl v. W. J. Estelle, Jr., Director Texas Department of CorrectionsCourt of Appeals for the Fifth Circuit · 1981
- R.E. Rodgers and Barbara Rodgers v. James G. Watt, Secretary of the Interior of the United States of AmericaCourt of Appeals for the Ninth Circuit · 1983
- S. John Chipser v. Kohlmeyer & Co., a Partnership, and Thomson & McKinnon Auchincloss Kohlmeyer, Inc., a CorporationCourt of Appeals for the Fifth Circuit · 1979
- Estate Butler's Tire & Battery Co., Inc. v. Ferrous Financial ServicesCourt of Appeals for the Ninth Circuit · 1979
- E. E. Benoist v. Brotherhood of Locomotive EngineersCourt of Appeals for the Eighth Circuit · 1977
17 more not listed; retrieve them via the Exa API.