Legal Opinion
Durham v. UNITED STATES, BY CIR
District Court, D. New Jersey
Decided August 23, 1982No. Civ. A. 81-156PublishedCited by 3 opinions
1Opinion of the Court
OPINION
DEBEVOISE, District Judge.
Plaintiff, Rita M. Durham, instituted this action against the United States under 28 U.S.C. § 2410, seeking a judgment declaring that her claim to the assets of her deceased husband’s estate is superior to the claim of the United States to those assets. The claim of the United States arises out of plaintiff’s husband’s unpaid taxes. In an amended complaint plaintiff joined The National State Bank, executor of her husband’s estate. The United States moved for summary judgment. The Bank, in effect, seeks only an order directing the manner in which the assets…
2Cases cited8 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. VermontSupreme Court of the United States · 1964
- City of Vermillion, SD v. Stan Houston Equipment Co.District Court, D. South Dakota · 1972
- Talcott, Inc. v. ROTO AMERICAN CORP.New Jersey Superior Court Appellate Division · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Carter v. CarterDistrict Court, E.D. Virginia · 1988
- Durham v. U. S. By C. I. RCourt of Appeals for the Third Circuit · 1983
- Silberman v. United StatesCalifornia Court of Appeal · 1995