Legal Opinion

Supermail Cargo, Inc. v. United States

Court of Appeals for the Ninth Circuit

Decided October 24, 1995No. 94-55316PublishedCited by 374 opinions

1Opinion of the Court

REINHARDT, Circuit Judge:

In this case, the Internal Revenue Service (“IRS”) levied upon funds due to a company without notifying the company that it had done so. The debt that the IRS was attempting; to collect was owed by the company’s former lawyers, not the company, as the IRS knew. In fact, the company owed no money to the IRS at all. When the company finally discovered what had happened to its funds and tried to file a request, the IRS first ignored its efforts and, later, erroneously told the company that it had filed with the wrong office. After the company filed with the office the…

2Cases cited14 opinions

  1. Conley v. GibsonSupreme Court of the United States · 1957
  2. Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
  3. Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
  4. Emrich v. Touche Ross & Co.Court of Appeals for the Ninth Circuit · 1988
  5. Glus v. Brooklyn Eastern District TerminalSupreme Court of the United States · 1959

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3Cited by374 opinions

  1. Von Saher v. Norton Simon Museum of Art at PasadenaCourt of Appeals for the Ninth Circuit · 2010
  2. Hernandez v. City of El MonteCourt of Appeals for the Ninth Circuit · 1998
  3. Oscar Socop-Gonzalez v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 2001
  4. Lien Huynh v. Chase Manhattan BankCourt of Appeals for the Ninth Circuit · 2006
  5. Sarmad Syed v. M-I, LLCCourt of Appeals for the Ninth Circuit · 2017

369 more not listed; retrieve them via the Exa API.

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