Legal Opinion
GULF COAST GALVANIZING v. Steel Sales Co., Inc.
District Court, S.D. Mississippi
Decided May 7, 1993No. Civ. A. J92-0301(L)(C)PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
TOM S. LEE, District Judge.
This case originated as a garnishment action brought by Gulf Coast Galvanizing, Inc. (Gulf Coast) in the Chancery Court for the First Judicial District of Hinds County, Mississippi to collect on a judgment against Steel Sales Co., Inc. from funds in Steel Sales’ checking account with Trustmark National Bank (Trustmark or the Bank). The Internal Revenue Service (IRS), claiming an interest in the funds held by Trustmark in Steel Sales account due to an assessment against Steel Sales’ for outstanding federal tax liability, removed the action…
2Cases cited29 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- David Nathaniel Jackson v. Malcolm Beech David Nathaniel Jackson v. Malcolm BeechCourt of Appeals for the D.C. Circuit · 1980
24 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Amoco Production Co. v. Aspen GroupDistrict Court, D. Colorado · 1999
- In Re BrownUnited States Bankruptcy Court, E.D. Wisconsin · 2002
- SUN LIFE ASSUR. CO. OF CANADA,(US) v. ConroyDistrict Court, D. Rhode Island · 2006
- ABI Investment Group v. FDICDistrict Court, D. New Hampshire · 1994
- Guarantee Co. of North America USA v. BarreraCourt of Appeals for the D.C. Circuit · 2012
8 more not listed; retrieve them via the Exa API.