Legal Opinion
United States v. Jefferson-Pilot Life Insurance Company
Court of Appeals for the Fourth Circuit
Decided March 15, 1995No. 94-1756PublishedCited by 28 opinions
1Opinion of the Court
Affirmed by published opinion. 1 Senior Judge PHILLIPS wrote the opinion, in which Judge HALL and Judge MICHAEL joined.
OPINION
PHILLIPS, Senior Circuit Judge:
Jefferson-Pilot Life Insurance, Co. appeals from the district court’s grant of summary judgment ordering it to comply with a tax levy served by the United States. Finding no error, we affirm.
I
The relevant facts are not in dispute. From May 1, 1989 until May 29, 1992, John M. Simmons served under contract with Jefferson-Pilot Life Insurance Co. (Jefferson-Pilot) as an independent contractor insurance salesman. The contract between 'the two…
2Cases cited5 opinions
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- National Labor Relations Board v. United Food & Commercial Workers Union, Local 23Supreme Court of the United States · 1987
- Goodman v. Resolution Trust Corp.Court of Appeals for the Fourth Circuit · 1993
- Johnnie MOTLEY, Jr., Appellee, v. Margaret M. HECKLER, Secretary of Health and Human Services, AppellantCourt of Appeals for the Fourth Circuit · 1986
- United States v. Kevin M. Coyle, A/K/A David WinchesterCourt of Appeals for the Fourth Circuit · 1991
3Cited by28 opinions
- Hughes River Watershed Conservancy v. GlickmanCourt of Appeals for the Fourth Circuit · 1996
- Richard C. Fuisz v. Selective Insurance Company of AmericaCourt of Appeals for the Fourth Circuit · 1995
- United States v. LeakCourt of Appeals for the Fourth Circuit · 1997
- Jeanne Greene Snowa v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997
- United States Ex Rel. Wilson v. Graham County Soil & Water Conservation DistrictCourt of Appeals for the Fourth Circuit · 2004
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