Legal Opinion
United States v. Levin
District Court, D. Maryland
Decided February 18, 1955No. 6916PublishedCited by 13 opinions
1Opinion of the Court
THOMSEN, District Judge.
! This case raises the question whether a lien for' federal income taxes, filed as required by Section 3672, I.R.C., 26 U.S.C.A., is superior, so far as personal property of the taxpayer is concerned, to: (1) a judgment of a Maryland court entered before such filing, but on which the judgment creditor had not theretofore caused an execution to be issued or levied on the personal property; (2) a chattel mortgage, duly executed and recorded after such filing, but before any other action had been taken by the government to enforce its lien; (3) a judgment, entered, after…
2Cases cited10 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. AcriSupreme Court of the United States · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Beeghly v. WilsonDistrict Court, N.D. Iowa · 1957
- Jack E. Fore v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Harris, Tr. v. Max Kohner, Inc.Court of Appeals of Maryland · 1963
- In Re Continental Midway CorporationDistrict Court, D. Maryland · 1960
- Corigliano v. Catla Construction Co.District Court, S.D. New York · 1964
8 more not listed; retrieve them via the Exa API.