Legal Opinion
Peoples Bank v. United States
District Court, N.D. Georgia
Decided May 3, 1951No. Civ. No. 3674PublishedCited by 3 opinions
1Opinion of the Court
HOOPER, Chief Judge.
Plaintiff, The Peoples Bank, brought this action against the United States and its Internal Revenue Collector, seeking to enjoin enforcement of the Government’s lien for taxes against a certain automobile, the property of one Gatzke, bankrupt, against which plaintiff bank holds a bill of sale to secure debt.
The record in the case without dispute shows the following:
On July 16, 1947 plaintiff bank made a loan of $2,120 to Frederick E. Gatzke secured by bill of sale to secure debt covering automobile and furniture, and same was recorded as provided by law. It provided that…
2Cases cited2 opinions
- Hurst v. Flynn-Harris-Bullard Co.Supreme Court of Georgia · 1928
- Hedden v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
3Cited by3 opinions
- United States v. Peoples BankCourt of Appeals for the Fifth Circuit · 1952
- United States v. V. F. Bond, Audrey A. BondCourt of Appeals for the Fourth Circuit · 1960
- United States v. V. F. Bond, Audrey A. BondCourt of Appeals for the Fourth Circuit · 1960