Legal Opinion
United States v. Toys of the World Club, Inc., and Publishers Printing-Rogers Kellogg Corporation
Court of Appeals for the Second Circuit
Decided March 10, 1961No. 25853_1PublishedCited by 13 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
This is an action by the United States seeking a declaration that its liens for withholding taxes, I.R.C. § 6321, 26 U.S.C. § 6321, against defendant Toys of the World Club, Inc., hereafter Toys, are superior to any lien of defendant Publishers Printing-Rogers Kellogg Corporation, hereafter Publishers.
In October, 1955, Toys and Publishers agreed that Publishers should do certain printing, on paper stock to be furnished it by Toys. The printed material was to be shipped during November, 1955, beginning November 4, when Toys was to pay $2,250. Toys was to pay $2,250 more…
2Cases cited31 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
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3Cited by13 opinions
- Lake River Corporation, Plaintiff-Appellee-Cross-Appellant v. Carborundum Company, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1985
- Richard L. Waters v. Richard ThornburghCourt of Appeals for the D.C. Circuit · 1989
- Wm. H. Wise & Co. v. Rand McNally & CompanyDistrict Court, S.D. New York · 1961
- Welded Tube Company of America v. Phoenix Steel CorporationCourt of Appeals for the Third Circuit · 1975
- Davis & Warshow, Inc. v. S. Iser, Inc.New York Supreme Court · 1961
8 more not listed; retrieve them via the Exa API.