Legal Opinion
United States v. Cache Valley Bank Intermountain Region Concrete Construction Co., Inc.
Court of Appeals for the Tenth Circuit
Decided January 27, 1989No. 86-2432PublishedCited by 38 opinions
1Per curiam
The issue presented in this appeal is whether a federal tax lien will defeat a bank’s right of setoff irrespective of the timing of the filing of an administrative levy.
We begin with the factual background taken from the district court’s opinion in United States v. Intermountain Region Concrete Co., 636 F.Supp. 280, 281-82 (D.Utah 1986):
The facts are undisputed. The defendant Intermountain Region Concrete Company (“Intermountain” or “the taxpayer”) was involuntarily dissolved on December 31, 1983. Prior to that time, the Internal Revenue Service made a series of tax assessments against…
2Cases cited17 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- 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
12 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- United States v. McCombsCourt of Appeals for the Second Circuit · 1994
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- UNITED STATES v. McCOMBSCourt of Appeals for the Second Circuit · 1994
- Zubrod v. Kelsey (In Re Kelsey)Bankruptcy Appellate Panel of the Tenth Circuit · 2001
- Russell v. United StatesCourt of Appeals for the Tenth Circuit · 2008
33 more not listed; retrieve them via the Exa API.