Legal Opinion
United States v. Bowery Savings Bank
Court of Appeals for the Second Circuit
Decided November 6, 1961No. 26569_1PublishedCited by 11 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
Bowery Savings Bank appeals from an order of the District Court for the Southern District of New York granting summary judgment to the United States in an action under § 6332 of the Internal Revenue Code of 1954 for failure to respond to a levy, under § 6331, 26 U.S.C.A. §§ 6331, 6332, in the amount of $451.55, upon the account of a taxpayer, Clare Peter Johnson, Jr. The Bowery admitted that an account had been opened in the name of C. Peter Johnson, Jr., in respect of which it issued a passbook; that the balance in the account exceeded the amount of the levy; that it…
2Cases cited22 opinions
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- United States v. Manufacturers Trust Co.Court of Appeals for the Second Circuit · 1952
- Noah v. . Bowery Savings BankNew York Court of Appeals · 1919
- Myers v. Albany Savings BankNew York Court of Appeals · 1946
- Kummel v. Germania Savings BankNew York Court of Appeals · 1891
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- The Equitable Life Assurance Society of the United States v. United StatesCourt of Appeals for the First Circuit · 1964
- United States v. First National City BankCourt of Appeals for the Second Circuit · 1963
- Hileman v. HulverCourt of Appeals of Maryland · 1966
- Nestle Holdings, Inc. v. CommissionerUnited States Tax Court · 1990
6 more not listed; retrieve them via the Exa API.