Legal Opinion
United States v. City State Bank
District Court, W.D. Tennessee
Decided March 4, 1937No. 4418PublishedCited by 3 opinions
1Opinion of the Court
MARTIN, District Judge.
This is an action at law brought pursuant to section 1114 (e) and (f) of the Revenue Act of 1926 (26 U.S.C.A. § 1610 and note) by the United States of America against a bank and its cashier. On motion, judgment in the amount of $3,-776.88, with interest from June 6, 1935, and costs, is demanded on the pleadings.
The pertinent statute involved is U.S.C. A., title 26, § 1610 (a) and note: “Any person in possession of property, or rights to property, subject to distraint, upon which a levy has been made, shall, upon demand by the collector or deputy collector making such…
2Cases cited6 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
- Security Trust & Safety Vault Co. v. City of LexingtonSupreme Court of the United States · 1906
- Weyerhaueser v. MinnesotaSupreme Court of the United States · 1900
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3Cited by3 opinions
- Determan v. JenkinsDistrict Court, N.D. Georgia · 1953
- United States v. Long Island Drug Co.District Court, E.D. New York · 1939
- United States v. O'DellDistrict Court, E.D. Michigan · 1945