Legal Opinion
United States v. Fidelity Philadelphia Trust Co.
Court of Appeals for the Third Circuit
Decided May 2, 1972No. 71-1277PublishedCited by 20 opinions
1Opinion of the Court
OPINION OF THE COURT
ALDISERT, Circuit Judge.
This appeal by the government from an order of the district court, 321 F. Supp. 7, awarding $5,000 to attorney claimants from an escrow fund requires us to decide whether the claimants had perfected an attorney’s lien under Pennsylvania law and were, therefore, entitled to priority over a federal tax lien.
The government brought an action in the district court seeking to enforce a 1964 levy on an escrow account in the Fidelity-Philadelphia Trust Company, held in the names of Samuel Kagle and Frank Truscott, Attorneys, for the benefit of O’Brian…
2Cases cited16 opinions
- Sprague v. Ticonic National BankSupreme Court of the United States · 1939
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. AcriSupreme Court of the United States · 1955
11 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Krupp, Meyers & Hoffman v. Doyle (In Re Laird)United States Bankruptcy Court, E.D. Pennsylvania · 1980
- Johnson v. SteinSuperior Court of Pennsylvania · 1978
- Gline v. Horn & Co., P.C. (In Re Isley)United States Bankruptcy Court, D. New Jersey · 1989
- In Re BovaUnited States Bankruptcy Court, E.D. Pennsylvania · 1997
- NEVADA R. & S. CO. v. United States Dept. of Treasury IRSDistrict Court, D. Nevada · 1974
15 more not listed; retrieve them via the Exa API.