Legal Opinion
United States v. Allen
District Court, E.D. Washington
Decided June 26, 1962No. Civ. No. 1987PublishedCited by 2 opinions
1Opinion of the Court
POWELL, Chief Judge.
This is an action to recover a payment made after the filing of a federal tax lien under Sections 6321 and 6322 of Title 26 U.S.C.A. The facts as found are set forth hereafter and made a part of this opinion.
It is my opinion that plaintiff is entitled to recover in this action against Land Title Company, defendant. The taxpayer, John A. Allen, has defaulted and judgment has been entered against him. The plaintiff claims that after the tax liens were filed and notice of the filings was given to the Land Title Company, it paid certain funds of defendant Allen to him or for…
2Cases cited11 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. BessSupreme Court of the United States · 1958
- Jackson v. FlohrCourt of Appeals for the Ninth Circuit · 1955
- Lemagie v. Acme Stamp WorksWashington Supreme Court · 1917
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3Cited by2 opinions
- United States v. De Benitez RexachDistrict Court, D. Puerto Rico · 1976
- Nomellini Construction Co. v. United StatesDistrict Court, E.D. California · 1971