Legal Opinion
United States v. Boston & Berlin Transportation Co.
District Court, D. New Hampshire
Decided November 13, 1964No. Civ. A. No. 1674PublishedCited by 3 opinions
1Opinion of the Court
CONNOR, District Judge.
This was a trial, without a jury, of the issues remaining between the United States of America as plaintiff and Catherine Nevins as intervening defendant, and represents the last stage of a suit for tax lien enforcement which commenced eight years ago. The fund in which both present litigants claim priority is held in an escrow account in the Berlin Savings Bank & Trust Company in the name of J. L. Blais, trustee for Romeo J. Lavigne. These funds in escrow constitute the remaining assets of the Boston and Berlin Transportation Company, against which the tax liens herein…
2Cases cited16 opinions
- Conard v. Atlantic Ins. Co. of NYSupreme Court of the United States · 1828
- United States v. SnyderSupreme Court of the United States · 1893
- Robert Y. Brent, Surviving of Robert Brent, Use of the United States v. The President and Directors of the Bank of WashingtonSupreme Court of the United States · 1836
- United States v. W. W. Boyd, Jr.Court of Appeals for the Fifth Circuit · 1957
- Wilson v. SullivanSupreme Court of New Hampshire · 1878
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3Cited by3 opinions
- Bank of Lexington v. Jack Adams Aircraft Sales, Inc.Court of Appeals for the Fifth Circuit · 1978
- Geraldine Ridings, Libelant-Appellee v. The Motor Vessel 'Effort,' Her Engines, Etc., M. v. Effort, Inc., Claimant-AppellantCourt of Appeals for the Second Circuit · 1968
- In re Bushway EstateSupreme Court of New Hampshire · 1966