Legal Opinion
Manalis Finance Co., a Co-Partnership v. United States
Court of Appeals for the Ninth Circuit
Decided January 15, 1980No. 78-1130PublishedCited by 21 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
This appeal involves conflicting claims to Medical funds owed Manchester Community Hospital. The dispute is between Manalis, a lender holding a perfected security interest in the hospital’s accounts receivable, and the United States, which claims the money under a federal tax lien resulting from the hospital’s failure to pay federal employment taxes.
The government appeals from a decision that, under I.R.C. § 6323, the security interest had priority over the federal tax lien. It contends that the district court erred in its interpretation of § 14115.5 of the…
2Cases cited12 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Bernhardt v. Polygraphic Co. of America, Inc.Supreme Court of the United States · 1956
- Slodov v. United StatesSupreme Court of the United States · 1978
- Fidelity Union Trust Co. v. FieldSupreme Court of the United States · 1941
- Billie J. Preaseau v. The Prudential Insurance Company of AmericaCourt of Appeals for the Ninth Circuit · 1979
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Haas v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- Peter H. Doggett v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- Green v. American Broadcasting Companies, Inc.District Court, District of Columbia · 1986
- Byers v. Amerisure InsuranceDistrict Court, E.D. Pennsylvania · 1990
- Dionisio Sainz Gonzalez v. Banco De Santander-Puerto Rico, Dionisio Sainz Gonzalez v. Banco De Santander-Puerto RicoCourt of Appeals for the First Circuit · 1991
16 more not listed; retrieve them via the Exa API.