Legal Opinion
Allstate Financial Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided April 3, 1997No. 96-1046PublishedCited by 12 opinions
1Opinion of the Court
WOLLMAN, Circuit Judge.
The United States appeals from a judgment in favor of Allstate Financial Corp. (Allstate) in this action for wrongful levy. The district court 1 held that Allstate’s security interest in the accounts receivable of Dittrich of Minnesota, Inc. (Dittrich), and Zappia Transportation Services, Inc. (Zappia), had priority over the tax hen of the Internal Revenue Service (IRS). We affirm.
I
Dittrich is a trucking company incorporated in Minnesota, with its chief executive office in Minnesota. Zappia is a trucking company incorporated in New York, with its chief executive office…
2Cases cited6 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. T. C. Trigg, and Cross-Appellants, First State Bank, Crosset, ArkansasCourt of Appeals for the First Circuit · 1972
- Avco Delta Corporation Canada Limited v. United States of America, and Canadian Parkhill Pipe Stringing, Inc.Court of Appeals for the Seventh Circuit · 1972
- Sterling Dicken Donald Harden, Edward H. Pennington v. John Ashcroft Board of Probation and Parole Dept. Of Corrections Cranston Mitchell Dick MooreCourt of Appeals for the Eighth Circuit · 1992
- Charles E. Siljeg, Trustee in Bankruptcy for Henry House Packing Co., Inc. v. The National Bank of Commerce of SeattleCourt of Appeals for the Ninth Circuit · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Stanley D. Rabushka, Ex Rel. United States of America Stanley D. Rabushka v. Crane CompanyCourt of Appeals for the Eighth Circuit · 1997
- Hatcher v. U.S. Trustee (In Re Hatcher)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1998
- Mueller v. Buckley (In Re Mueller)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1998
- Nichols v. Pabtex, Inc.District Court, E.D. Texas · 2001
- Geiersbach v. Blue Cross/Blue Shield of Kansas CityMissouri Court of Appeals · 2001
7 more not listed; retrieve them via the Exa API.