Legal Opinion
United States v. Bell Credit Union, United States of America v. Golden Plains Credit Union
Court of Appeals for the Tenth Circuit
Decided November 22, 1988No. 86-2059, 86-2060PublishedCited by 19 opinions
1Opinion of the Court
BALDOCK, Circuit Judge.
These cases involve the response of the defendant credit unions to administrative levies by the Internal Revenue Service (IRS) on share accounts owned by taxpayer members. The IRS was seeking to collect unpaid assessments and statutory additions to tax owed by certain taxpayers. The unpaid assessments and statutory additions to tax far exceeded the amounts in the taxpayers' share accounts. Initially, the credit unions did not comply with the levies. Rather, they applied the funds in the accounts to loan balances owed by the taxpayers. The government sued to enforce the…
2Cases cited22 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. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- George P. Baker, Trustees of the Property of Penn Central Transportation Company v. National City Bank of ClevelandCourt of Appeals for the Sixth Circuit · 1975
17 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- United States v. Cache Valley Bank Intermountain Region Concrete Construction Co., Inc.Court of Appeals for the Tenth Circuit · 1989
- Kane v. Capital Guardian Trust Co.Court of Appeals for the Tenth Circuit · 1998
- Shugrue v. Fischer (In Re Ionosphere Clubs, Inc.)United States Bankruptcy Court, S.D. New York · 1994
- United States v. Metropolitan Life InsuranceCourt of Appeals for the Eleventh Circuit · 1989
14 more not listed; retrieve them via the Exa API.