Legal Opinion
State of Wisconsin v. Bar Coat Blacktop, Inc.
District Court, W.D. Wisconsin
Decided April 9, 1986No. 84-C-884-CPublishedCited by 6 opinions
1Opinion of the Court
ORDER
CRABB, Chief Judge.
In cross motions for summary judgment, the State of Wisconsin and the United States Internal Revenue Service ask the court to determine which of the parties has priority of interest in certain funds seized by the Wisconsin Department of Revenue in a state court garnishment proceeding.
A brief procedural history of the dispute is as follows: On September 13, 1983, the Wisconsin Department of Revenue filed a garnishment action in the Circuit Court for Marathon County, Wisconsin to collect on final .state tax warrants entered against Bar Coat Blacktop, Inc., naming the…
2Cases cited23 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. BessSupreme Court of the United States · 1958
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. AcriSupreme Court of the United States · 1955
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3Cited by6 opinions
- Pansier v. United StatesDistrict Court, E.D. Wisconsin · 1998
- Western National Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1993
- Rodeck v. United StatesDistrict Court, D. Minnesota · 1988
- Bruce J. McDermott and Betty McDermott v. Zions First National Bank, N.A., United States of America, by and Through Internal Revenue ServiceCourt of Appeals for the First Circuit · 1991
- Prince Corp. v. VandenbergCourt of Appeals of Wisconsin · 2015
1 more not listed; retrieve them via the Exa API.