Legal Opinion
St. Paul National Bank v. United States
District Court, S.D. Iowa
Decided December 10, 1970No. Civ. No. 8-2294-C-1PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
STEPHENSON, Chief Judge.
Before the Court is a claim by St. Paul National Bank, St. Paul, Nebraska (plaintiff) against the United States (defendant) to recover taxes allegedly illegally collected.
It would appear from the stipulation that at some time prior to December 15, 1964, Nicholas and Lorene LaDoal executed and delivered to Central National Bank and Trust Company of Des Moines, Iowa, a purchase money chattel mortgage covering a 1962 Cadillac and a 1962 Pontiac. The liens arising from this chattel mortgage were perfected by notation thereof on the respective…
2Cases cited8 opinions
- First National Bank of Emlenton, Pennsylvania v. United StatesCourt of Appeals for the First Circuit · 1959
- Richard L. Phillips v. United StatesCourt of Appeals for the Second Circuit · 1965
- Wm. P. Stuart, Collector of Internal Revenue for the District of Arizona v. J. E. Willis and King-Hoover Construction Co.Court of Appeals for the Ninth Circuit · 1957
- McMahon v. United StatesDistrict Court, D. Rhode Island · 1959
- First National Bank of Emlenton, Pa. v. United StatesDistrict Court, W.D. Pennsylvania · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Richard R. Dieckmann v. United States of AmericaCourt of Appeals for the Tenth Circuit · 1977
- Citizens Bank & Trust Co. of Maryland v. United StatesDistrict Court, D. Maryland · 1972
- Hummell v. United StatesDistrict Court, S.D. Iowa · 1980
- MILL FACTORS CORPORATION v. United StatesDistrict Court, S.D. New York · 1975
- Carlos v. New York State Dept. of TaxationDistrict Court, N.D. New York · 1981
2 more not listed; retrieve them via the Exa API.