Bank of New Hampshire v. United States
District Court, D. New Hampshire
1Opinion of the Court
ORDER
McAULIFFE, District Judge.
Bank of New Hampshire (the “Bank”) brings this action seeking a declaratory judgment as to the priority of its lien on the accounts receivable of a third party. It also seeks the return of the cash proceeds of those accounts receivable, which were collected by the Internal Review Service to satisfy that third party’s tax liabilities. The United States moves to dismiss on grounds that the Bank’s amended complaint fails to set forth viable claims and, even assuming some of those claims are cognizable, that this court lacks subject matter jurisdiction. See…
2Cases cited37 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Conley v. GibsonSupreme Court of the United States · 1957
- Scheuer v. RhodesSupreme Court of the United States · 1974
- McNeil v. United StatesSupreme Court of the United States · 1993
- Bowen v. MassachusettsSupreme Court of the United States · 1988
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3Cited by5 opinions
- Munaco v. United StatesDistrict Court, E.D. Michigan · 2007
- Bank of NH v. USADistrict Court, D. New Hampshire · 2000
- Marin v. Gonzales, et al.District Court, D. New Hampshire · 2005
- NH Hospital Assoc. v. US Department HHSDistrict Court, D. New Hampshire · 2016
- SPGGC, Inc. v. NHAGDistrict Court, D. New Hampshire · 2005