Legal Opinion
Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. Saltz
Court of Appeals for the Third Circuit
Decided July 7, 1976No. 75-2125PublishedCited by 92 opinions
1Opinion of the Court
OPINION OF THE COURT
SEITZ, Chief Judge.
This appeal raises the issue of whether a taxpayer whose property has been seized and sold by the federal government for non-payment of federal taxes may thereafter bring suit against the United States to quiet title to that same property provided that he refrains from contesting the merits of the underlying tax assessment itself.
Plaintiff, Aqua Bar & Lounge, Inc. (“plaintiff”) was the owner of a restaurant liquor license issued by the Pennsylvania Liquor Control Board. On January 16, 1975, the Internal Revenue Service (“IRS”), pursuing the non-judicial…
2Cases cited9 opinions
- Schwegmann Bros. v. Calvert Distillers Corp.Supreme Court of the United States · 1951
- Thatcher v. PowellSupreme Court of the United States · 1821
- United States v. James R. CosonCourt of Appeals for the Ninth Circuit · 1961
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
- Quinn v. HookDistrict Court, E.D. Pennsylvania · 1964
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3Cited by92 opinions
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- James W. McCarty v. United StatesCourt of Appeals for the Fifth Circuit · 1991
- Ronald James, and Kay James v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- United Sand and Gravel Contractors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
87 more not listed; retrieve them via the Exa API.