Legal Opinion
American Pacific Investment Corporation v. Nash
District Court, D. New Jersey
Decided February 25, 1972No. Civ. A. 1553-71PublishedCited by 5 opinions
1Opinion of the Court
OPINION and ORDER
CLARKSON S. FISHER, District Judge.
American Pacific Investment Corporation (APIC), a mortgagee in possession of the property owned by its mortgagor, Carlson’s Point Pleasant Fisheries, Inc., has filed suit to enjoin the Internal Revenue Service, Roland Nash Jr., District Director, from interfering with its conduct of the business of the mortgaged property. The fear of interference is the result of the presence of tax liens filed by the Internal Revenue Service against the Fisheries plant on April 12, 1971 and October 15, 1971 in conjunction with alleged threats by the IRS…
2Cases cited8 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Tomlinson v. SmithCourt of Appeals for the Seventh Circuit · 1942
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
- State of New Jersey v. MoriarityDistrict Court, D. New Jersey · 1967
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
- Eric C. Nickerson v. United StatesCourt of Appeals for the First Circuit · 1975
- Watson v. ChessmanDistrict Court, S.D. California · 2005
- Commonwealth Land Title Insurance v. United StatesDistrict Court, D. Connecticut · 1991
- Nickerson v. GilbertDistrict Court, D. Rhode Island · 1975