Legal Opinion
Filipowicz v. Rothensies
District Court, E.D. Pennsylvania
Decided February 13, 1942No. Civil 592PublishedCited by 22 opinions
1Opinion of the Court
KALODNER, District Judge.
This case was begun by a petition for declaratory judgment, seeking an adjudication by this court as to the proper distribution of a certain fund paid into the Registry of the Court. The Collector of Internal Revenue claims a lien on the fund for social security taxes, interest and penalties.
Subsequent to the filing of the petition for declaratory judgment, a motion to dismiss was filed on behalf of the Collector. On February 16, 1940, I granted the motion to. dismiss (31 .F.Supp. 716) on the ground that the complaint failed to allege that the government’s lien was…
2Cases cited12 opinions
- Sprague v. Ticonic National BankSupreme Court of the United States · 1939
- United States v. AlabamaSupreme Court of the United States · 1941
- Harris's AppealSupreme Court of Pennsylvania · 1936
- Citizens State Bank of Barstow, Tex. v. VidalCourt of Appeals for the Tenth Circuit · 1940
- Rothensies v. UllmanCourt of Appeals for the Third Circuit · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Tkb International, Inc. v. United States of America, Tkb International, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- National Surety Corp. v. SharpeSupreme Court of North Carolina · 1952
- Davis & Warshow, Inc. v. S. Iser, Inc.New York Supreme Court · 1961
- United States v. FRANKLIN FEDERAL SAVINGS. & LOAN ASS'NDistrict Court, M.D. Pennsylvania · 1956
- Home Insurance Company v. BB Rider CorporationDistrict Court, D. New Jersey · 1963
17 more not listed; retrieve them via the Exa API.