Legal Opinion
American National Insurance v. Vine-Wood Realty Co.
Supreme Court of Pennsylvania
Decided April 21, 1964No. Appeal, 159PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
Mr. Justice Cohen,
This appeal challenges the order of the court below directing payment to the United States of its lien for unpaid income taxes out of the proceeds of a foreclosure sale.
On January 27, 1954, appellees Richmans, acquired an undivided one-half interest in the Broadwood Hotel. On April 4, 1955, the property became subject to a first mortgage. On September 24, 1955, appellee United States, pursuant to a favorable tax court decision, filed a tax lien against the Richmans for a deficiency in their 1948 income taxes in the amount of $35,778.59. On June 2, 1958, a second…
2Cases cited8 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Bugen v. New York Life InsuranceSupreme Court of Pennsylvania · 1962
- United States v. Ella Swaab Behrens, Individually, and as of Leo F. BehrensCourt of Appeals for the Second Circuit · 1956
- United States v. LordDistrict Court, D. New Hampshire · 1957
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Seasons, Inc. v. AtwellNew Mexico Supreme Court · 1974
- Consumers Time Credit, Inc. v. Remark Corp.District Court, E.D. Pennsylvania · 1965
- Cameron Sales, Inc. v. KlemishIdaho Supreme Court · 1970
- Official Committee of Unsecured Creditors of High Strength Steel, Inc. Ex Rel. Estate of High Strength Steel, Inc. v. Lozinski (In Re High Strength Steel, Inc.)United States Bankruptcy Court, D. Delaware · 2001
- Penn Security Bank & Trust Co. v. Royce (In Re Royce)United States Bankruptcy Court, M.D. Pennsylvania · 1983
3 more not listed; retrieve them via the Exa API.