Legal Opinion
United States v. Central Bank of Denver
Court of Appeals for the Tenth Circuit
Decided March 31, 1988No. 84-1050PublishedCited by 32 opinions
1Opinion of the Court
HOLLOWAY, Chief Judge.
The plaintiff-appellant, the United States of America, appeals from the district court’s memorandum opinion and judgment holding that the appellee, the Central Bank of Denver, properly refused to honor an Internal Revenue Service, levy served upon the bank because it had a perfected security interest in the delinquent taxpayer’s bank account. The appellant (the “Government”) filed a timely appeal. We reverse.
I
A. The factual background
On March 2, 1979, Mile-Hi Auto Interiors, Inc. (“taxpayer") executed a promissory note to the appellee, Central Bank of Denver (“Central”).…
2Cases cited40 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
35 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- 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
- The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1988
- Floyd v. Internal Revenue Service of United StatesCourt of Appeals for the Tenth Circuit · 1998
- United States v. Cache Valley Bank Intermountain Region Concrete Construction Co., Inc.Court of Appeals for the Tenth Circuit · 1989
- United States v. Donahue Industries, Inc., Dba Donahue Printing Company, and Rainier National BankCourt of Appeals for the Ninth Circuit · 1990
27 more not listed; retrieve them via the Exa API.