Legal Opinion

United States v. Jersey Shore State Bank

Court of Appeals for the Third Circuit

Decided February 4, 1986No. 85-5263PublishedCited by 32 opinions

1Opinion of the Court

OPINION OF THE COURT

SEITZ, Circuit Judge.

The United States appeals from an order of the district court granting summary judgment in favor of the defendant, Jersey Shore State Bank (“Jersey Shore” or “the Bank”). This court has jurisdiction over the appeal by virtue of 28 U.S.C. § 1291 (1982).

I

The United States brought this action alleging that Jersey Shore was personally liable under I.R.C. § 3505(a) and (b) (1982) for the unpaid federal withholding tax liabilities of Pennmount Industries, Inc. (“Pennmount”). The complaint alleged that from the fourth quarter of 1977 through the first quarter…

2Cases cited23 opinions

  1. Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
  2. United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
  3. United States v. KirbySupreme Court of the United States · 1869
  4. Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
  5. International Telephone and Telegraph Corporation v. General Telephone & Electronics Corporation and Hawaiian Telephone CompanyCourt of Appeals for the Ninth Circuit · 1975

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

3Cited by32 opinions

  1. Jane Doe v. Alan HeskethCourt of Appeals for the Third Circuit · 2016
  2. Tilley v. United StatesDistrict Court, M.D. North Carolina · 2003
  3. In the Matter of Resyn Corporation. Resyn Corporation v. United StatesCourt of Appeals for the Third Circuit · 1991
  4. Royal Foods Co. v. RJR Holdings Inc.Court of Appeals for the Ninth Circuit · 2001
  5. Jersey Shore State Bank v. United StatesSupreme Court of the United States · 1987

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

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