Legal Opinion
United States v. L. D. T. Corp.
District Court, E.D. Pennsylvania
Decided May 19, 1969No. Civ. A. No. 33285PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
TROUTMAN, District Judge.
This is an action by the United States Government to foreclose Federal tax liens in accordance with I.R.C. § 7403 on funds in a bank account belonging to the defendant-taxpayer, L.D.T. Corporation. The defendants, William C. Stein and Elaine Leibowitz, executrix of the Estate of Martin C. Stein, claim they have priority to those funds. The defendant The First Pennsylvania Banking and Trust Company is merely the stakeholder and does not assert any independent claim to the funds in. its possession.
This case is presently on the civil jury list because…
2Cases cited5 opinions
- Bernard Damsky, Olga Damsky and Henry Birns v. Honorable Joseph C. Zavatt, United States District Judge for the Eastern District of New YorkCourt of Appeals for the Second Circuit · 1961
- Sidney J. Gefen and Lois Gefen v. United StatesCourt of Appeals for the Fifth Circuit · 1968
- United States v. MalakieDistrict Court, E.D. New York · 1960
- United States v. RentzDistrict Court, N.D. Iowa · 1962
- United States v. WarrenDistrict Court, W.D. North Carolina · 1964
3Cited by4 opinions
- Tracinda Corp. v. Daimlerchrysler AgCourt of Appeals for the Third Circuit · 2007
- Rosenman Colin Freund Lewis & Cohen v. RichardDistrict Court, S.D. New York · 1987
- In Re: DaimlerCourt of Appeals for the Third Circuit · 2007
- Tracinda Corp. v. Daimlerchrysler AgCourt of Appeals for the Third Circuit · 2007