Texas Oil & Gas Corporation v. The United States of America, the Pecos County State Bank
Court of Appeals for the Fifth Circuit
1Opinion of the Court
GOLDBERG, Circuit Judge:
We enter with some trepidation the tortured meanderings of federal tax lien law, intersected now by the somewhat smoother byway of the Uniform Commercial Code. Standing at this vantage-point in the instant case, we must decide the disposition of a fund of the taxpayer-debtor’s accounts receivable that is claimed both by the Government under its tax lien authority and by the lender under the aegis of the Uniform Commercial Code. Amendments to the tax lien statutes in 1966 give us some shelter in our decision; under this lien-to we conclude that the tax lien must take…
Also in this document: Per curiam.
2Cases cited21 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
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3Cited by70 opinions
- Farmers & Merchants National Bank v. SchlossbergCourt of Appeals of Maryland · 1986
- 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
- Rice Investment Company v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Resolution Trust Corp. v. GillCourt of Appeals for the Third Circuit · 1992
- J. N. Randall, Sr., and American International Telephone Co. v. H. Nakashima & Co., Ltd., United States of AmericaCourt of Appeals for the Fifth Circuit · 1976
65 more not listed; retrieve them via the Exa API.