Legal Opinion
Eric C. Nickerson v. United States
Court of Appeals for the First Circuit
Decided March 28, 1975No. 74-1368PublishedCited by 21 opinions
1Per curiam
Plaintiff Eric Nickerson and his son Warren jointly own Nickerson’s Garage in Little Compton, R. I. In January 1974 the Internal Revenue Service filed a tax lien on all Warren’s property. In June the service levied on and took possession of the garage, denying Eric access to the premises and certain of his own personal property located thereon. This levy was released two days later when Warren agreed to make payments satisfying his outstanding tax liabilities. In July Eric brought suit to obtain a declaration that the government had no right to seize property held jointly with his son or…
2Cases cited7 opinions
- Skelly Oil Co. v. Phillips Petroleum Co.Supreme Court of the United States · 1950
- McMahon v. United StatesSupreme Court of the United States · 1951
- Honda v. ClarkSupreme Court of the United States · 1967
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
- Pettengill v. United StatesDistrict Court, D. Vermont · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
- 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
- Baddour, Inc. And Bmc Sales, Inc., Plaintiffs-Appellees-Appellants v. United States of America, Michael E. PoseyCourt of Appeals for the Fifth Circuit · 1986
- Progressive Consumers Federal Credit Union v. United StatesCourt of Appeals for the First Circuit · 1996
- Arthur v. NyquistDistrict Court, W.D. New York · 1976
16 more not listed; retrieve them via the Exa API.