Legal Opinion
Bank of Nevada v. United States
Court of Appeals for the Ninth Circuit
Decided February 7, 1958No. 15541_1PublishedCited by 63 opinions
1Opinion of the Court
LEMMON, Circuit Judge.
While the Internal Revenue Code of 1954 “contains a variety of important changes in the estate and gift tax areas”, 1 it has left untouched the well established principle that the amount of an unpaid tax “shall be a lien in favor of the United States upon all property and rights to property” 2 of the delinquent taxpayer.
No government worthy of the name will permit itself to be rendered incapable of collecting the public fisc.
At any rate, in this respect at least, the United States Government has not been left impotent.
1. Statement of Facts
The facts as found by the Court…
2Cases cited17 opinions
- 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. AcriSupreme Court of the United States · 1955
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
- Illinois Ex Rel. Gordon v. CampbellSupreme Court of the United States · 1946
12 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. Stephen C. HemmenCourt of Appeals for the Ninth Circuit · 1995
- United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-PartyCourt of Appeals for the Second Circuit · 1974
- United States v. Bank of CelinaCourt of Appeals for the Sixth Circuit · 1983
- United States v. American National Bank of Jacksonville and Title & Trust Company of FloridaCourt of Appeals for the Fifth Circuit · 1958
58 more not listed; retrieve them via the Exa API.