Legal Opinion
United States v. Poling
District Court, S.D. Ohio
Decided September 21, 1999No. C-2-97-773PublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
ABEL, United States Magistrate Judge.
The United States of America (“Government”) brings this action against Gary M. Poling and Fifth Third Bank of Northwestern Ohio pursuant to 26 U.S.C. §§ 7401 and 7403. 1 This matter is before the Court on the parties’ cross-motions for summary judgment (docs.18, 20).
As the result of Poling’s failure to pay federal tax liabilities assessed against him, federal tax liens arose and attached to all his property and rights to property. In its motion for summary judgment, the Government contends that the tax liens attached and continue to attach…
2Cases cited43 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Klaxon Co. v. Stentor Electric Manufacturing Co.Supreme Court of the United States · 1941
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
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3Cited by4 opinions
- Eastern States Life Insurance v. Strauss (In Re Crawford)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2002
- Wieberg v. Thompson (In Re Thompson)United States Bankruptcy Court, W.D. Missouri · 2004
- MHI SHIPBUILDING, LLC v. National Fire Ins. Co. of HartfordDistrict Court, D. Massachusetts · 2002
- Stuart A. Gold, Trustee v. Benjamin O. Davis Veterns Village Limited DividendUnited States Bankruptcy Court, E.D. Michigan · 2025