Newport National Bank v. United States
District Court, D. Rhode Island
1Opinion of the Court
MEMORANDUM AND ORDER
SELYA, District Judge.
This is an action brought by the Newport National Bank (“Bank”) against the United States, seeking to contest the efficacy of an Internal Revenue Service levy (the “Levy”) on the demand deposits of Miracle Enterprises, Inc., a Rhode Island corporation (“Miracle”). The matter is before the Court on the defendant’s motion to dismiss the Bank’s second amended complaint, or in the alternative, to render judgment on the pleadings. The plaintiff seasonably objected to the motion, briefs were filed, and oral arguments were heard on November 1, 1982; at that…
2Cases cited31 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- United States v. TestanSupreme Court of the United States · 1976
- Skelly Oil Co. v. Phillips Petroleum Co.Supreme Court of the United States · 1950
- Schweiker v. HansenSupreme Court of the United States · 1981
- Immigration & Naturalization Service v. MirandaSupreme Court of the United States · 1982
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3Cited by13 opinions
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- Fricker v. Town of FosterDistrict Court, D. Rhode Island · 1984
- Mattingly v. Newport Offshore, Ltd.District Court, D. Rhode Island · 1986
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