Legal Opinion

United States v. Rahar's Inn, Inc.

District Court, D. Massachusetts

Decided April 7, 1965No. Civ. A. 63-259-FPublishedCited by 4 opinions

1Opinion of the Court

FRANCIS J. W. FORD, District Judge.

This action was brought by the United States under §§ 7401 and 7403 of the Internal Revenue Code of 1954 to foreclose certain liens on taxes owed by the defendant, Rahar’s Inn, Inc. The court enjoined defendant Florence Savings Bank from proceeding further with a foreclosure sale under a mortgage it held on the property of Rahar’s Inn, Inc. and appointed a receiver of the property of the latter corporation. The receiver has sold the assets of the corporation, and has deposited the net proceeds, after making certain authorized payments, in the registry of…

2Cases cited4 opinions

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. United States v. Buffalo Savings BankSupreme Court of the United States · 1963
  3. Milton Savings Bank v. United StatesMassachusetts Supreme Judicial Court · 1963
  4. United States v. CoxDistrict Court, N.D. Georgia · 1953

3Cited by4 opinions

  1. Progressive Consumers Federal Credit Union v. United StatesCourt of Appeals for the First Circuit · 1996
  2. Idak Corp. v. Hiam (In Re Idak Corp.)United States Bankruptcy Court, D. Massachusetts · 1982
  3. United States v. SawyerDistrict Court, D. Massachusetts · 1965
  4. Progressive v. United StatesCourt of Appeals for the First Circuit · 1996

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