Legal Opinion
The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-Appellee
Court of Appeals for the Sixth Circuit
Decided December 29, 1988No. 87-1666, 87-1789PublishedCited by 44 opinions
1Opinion of the Court
CONTIE, Senior Circuit Judge.
The United States (the Government) appeals and The State Bank of Fraser (the Bank) cross appeals from the judgment of the district court in this wrongful levy action brought under 26 U.S.C. § 74261 in which the Government counterclaimed for the purpose of enforcing a levy pursuant to 26 U.S.C. § 6832(c).2 For the following reasons, we affirm in part and reverse in part the judgment of the district court.
I
On March 11,1982, Cannon Electric Company 3 entered into a written security agreement with the Bank. Under the terms of the agreement, the Bank received a…
2Cases cited28 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. RodgersSupreme Court of the United States · 1983
23 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- 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
- Beresford Williams v. United StatesCourt of Appeals for the Second Circuit · 1991
- Earl Winebrenner v. United StatesCourt of Appeals for the Ninth Circuit · 1991
- United States v. Donahue Industries, Inc., Dba Donahue Printing Company, and Rainier National BankCourt of Appeals for the Ninth Circuit · 1990
- United States v. Dishman Independent Oil, Inc. Penny Oil Corporation Ronnie Messer Kings Construction Company Corbin Chemical CompanyCourt of Appeals for the Sixth Circuit · 1995
39 more not listed; retrieve them via the Exa API.