Legal Opinion
United States v. New York Insurance Department
District Court, S.D. New York
Decided October 10, 1986No. 83 Civ. 6548(CES)PublishedCited by 1 opinion
1Opinion of the Court
*28MEMORANDUM DECISION
STEWART, District Judge:
This action was commenced by the United States to enforce and foreclose a federal tax lien arising out of an assessment of federal tax liability against Northumberland Insurance Co., Ltd. (“Northumberland”) upon a fund held by defendant New York Insurance Department. Alternatively, the action seeks to recover a debt due to the United States pursuant to 31 U.S.C. § 3713(a). The government now moves for judgment on the pleadings pursuant to Fed.R.Civ.P. 12(c).
BACKGROUND
Northumberland was an insurance company which became insolvent in 1974. Defendant is…
2Cases cited8 opinions
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- United States v. JordanSupreme Court of the United States · 1952
- United States v. De BeradinisDistrict Court, D. Connecticut · 1975
- In Re the General Assignment for the Benefit of Creditors of Pavone Textile Corp.New York Court of Appeals · 1951
- Lapadula & Villani, Inc. v. United StatesDistrict Court, S.D. New York · 1983
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3Cited by1 opinion
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