Legal Opinion
Continental Finance, Inc. v. Cambridge Lee Metal Co.
Supreme Court of New Jersey
Decided June 1, 1970PublishedCited by 13 opinions
1Per curiam
The Law Division held that the federal government had a prior lien as against the claim of Continental Finance to the available fund of $10,812. 100 N. J. Super. 327 (1968). The Appellate Division affirmed (105 N. J. Super. 406 (1969)) and we granted certification on the application of Continental Finance. 54 N. J. 503 (1969). We also granted leave to National State Bank, Elizabeth, N. J. to file a brief and argue the cause, amicus curiae.
The complaint filed by Continental Finance alleged that it was “engaged in the financing business through financing of accounts receivable and other…
2Cases cited5 opinions
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- United States v. R. F. Ball Construction Co.Supreme Court of the United States · 1958
- Randall v. ColbyDistrict Court, N.D. Iowa · 1961
3Cited by13 opinions
- In re Modular Structures, Inc.Court of Appeals for the First Circuit · 1994
- Alessio Azzari, Inc. v. CommissionerUnited States Tax Court · 2011
- Talcott, Inc. v. ROTO AMERICAN CORP.New Jersey Superior Court Appellate Division · 1973
- Centex Construction Company v. KennedyDistrict Court, S.D. Texas · 1971
- Iowa Fair Plan v. United States, Internal Revenue DepartmentSupreme Court of Iowa · 1977
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