Legal Opinion
S. D'antoni, Inc. v. Great Atlantic & Pacific Tea Co.
Court of Appeals for the Fifth Circuit
Decided July 5, 1974No. 73-2357PublishedCited by 1 opinion
1Opinion of the Court
RONEY, Circuit Judge:
In this contest between judgment lien creditors and a United States tax lien, we are called upon to determine the correct place for filing a notice of tax lien in Louisiana to ensure a priority claim as to the personal property of a corporate tax debtor over the corporation’s judgment lien creditors. The controlling statute, 26 U.S.C.Á. § 6323, requires such tax notice to be filed where “the principal executive office of the business” is located. In this case, the Government filed in the Louisiana parish in which the only business office of the debtor was located. The…
2Cases cited7 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. BrosnanSupreme Court of the United States · 1960
- Grand Prairie State Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Gill Trailer & Equip. Rentals, Inc. v. S. D'ANTONI, INC.Supreme Court of Louisiana · 1973
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3Cited by1 opinion
- S. D'antoni, Inc. v. The Great Atlantic and Pacific Tea Company, Inc., United States of America, Intervenor-Appellant v. Fruehauf Trailer Division, Creditors-AppelleesCourt of Appeals for the Fifth Circuit · 1974