Legal Opinion
Fred Kraus & Sons, Inc. v. United States
District Court, N.D. Indiana
Decided February 11, 1974No. 72 H 122PublishedCited by 2 opinions
1Opinion of the Court
ORDER
SHARP, District Judge.
The Court now grants the cross-motion for summary judgment filed herein on December 27, 1973 by the defendant, United States of America, and denies the motion for summary judgment filed by the plaintiff, Fred Kraus & Sons, Inc., on August 29, 1973.
MEMORANDUM
This is a civil action brought by Fred Kraus & Sons, Inc., pursuant to 26 U.S. C. § 7426, challenging the seizure and sale by the Internal Revenue Service of certain fixtures and equipment. The fixtures and equipment were purchased from the plaintiff by Betty McGrigry on November 12,1968.
Betty McGrigry became…
2Cases cited8 opinions
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. AcriSupreme Court of the United States · 1955
- United States v. T. C. Trigg, and Cross-Appellants, First State Bank, Crosset, ArkansasCourt of Appeals for the First Circuit · 1972
- United States v. Commonwealth of Pa., Dept. of HighwaysDistrict Court, E.D. Pennsylvania · 1972
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3Cited by2 opinions
- Howard Dragstrem v. Richard E. Obermeyer, United States of America, Intervenor-AppellantCourt of Appeals for the Seventh Circuit · 1977
- Kraus & Sons, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1974