Legal Opinion
District of Columbia v. Thomas Funding Corp.
District of Columbia Court of Appeals
Decided June 27, 1991No. 89-744PublishedCited by 3 opinions
1Opinion of the Court
BELSON, Associate Judge, Retired:
This is an appeal from the trial court’s ruling that the assignee of an account had an interest in the account that took priority over an Internal Revenue Service lien on the account. We hold that the financing statement filed by the assignee was insufficient to perfect its security interest because it did not correctly set forth the name of the assignor taxpayer. Therefore, we reverse.
I
Silverline Building and Maintenance Company contracted with the District of Columbia in December 1983 to perform janitorial services in two office buildings occupied by the…
2Cases cited18 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Flack v. LasterDistrict of Columbia Court of Appeals · 1980
- United States v. T. C. Trigg, and Cross-Appellants, First State Bank, Crosset, ArkansasCourt of Appeals for the First Circuit · 1972
- G & R Corporation, a Delaware Corporation v. American Security & Trust Company, Max S. Kraft and Oscar MarguliesCourt of Appeals for the D.C. Circuit · 1975
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3Cited by3 opinions
- Reading Co-Operative Bank v. Suffolk Construction Co.Massachusetts Supreme Judicial Court · 2013
- Ned Chartering & Trading, Inc. v. Republic of PakistanCourt of Appeals for the D.C. Circuit · 2002
- Peterson v. District of Columbia Lottery & Charitable Games Control BoardDistrict of Columbia Court of Appeals · 1996