Legal Opinion
United States v. Samel Refining Corporation
Court of Appeals for the Third Circuit
Decided June 2, 1972No. 19322PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
STALEY, Circuit Judge.
The United States of America brought this action to foreclose Federal tax liens upon a sum of money deposited with the defendant, First Federal Savings and Loan Association.
The facts are not in dispute and were stipulated in the district court. In 1961, Samel Refining Corporation (“Samel”), the taxpayer, entered into a five-year lease with Bernstein & Bernstein Realty Corporation for certain premises in Philadelphia, Pennsylvania. Pursuant to a provision in the lease, the sum of $9,000 was deposited in a special escrow account with the First Federal…
2Cases cited6 opinions
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- In the Matter of Norman E. Halprin, Bankrupt. Commercial Sales, Inc., Assignee of Norman E. Halprin, United States of Apperica, Claimant-AppelleeCourt of Appeals for the Third Circuit · 1960
- Wilson EstateSupreme Court of Pennsylvania · 1944
- United States v. Ivy Hall Apartments, Inc. And Leon SidellCourt of Appeals for the Third Circuit · 1962
- Handle v. Real Estate-Land Title & Trust Co.Supreme Court of Pennsylvania · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- American East India Corp. v. Ideal Shoe Co.District Court, E.D. Pennsylvania · 1975
- Demitropoulos v. Bank One Milwaukee, N.A.District Court, N.D. Illinois · 1997
- Cyclops Corp. v. United StatesDistrict Court, W.D. Pennsylvania · 1976
- U.S. Claims, Inc. v. Flomenhaft & Cannata, LLCDistrict Court, E.D. Pennsylvania · 2007
- Lawson v. Bank One, Lexington, N.A.District Court, E.D. Kentucky · 1997
3 more not listed; retrieve them via the Exa API.