Legal Opinion
United States v. First National City Bank
Supreme Court of the United States
Decided January 18, 1965No. 59PublishedCited by 291 opinions
1Opinion of the Court
Me.. Justice Douglas
delivered the opinion of the Court.
This case presents a collateral phase of litigation involving jeopardy assessments of some $19,000,000 made by the Commissioner of Internal Revenue against Omar; S. A., a Uruguayan corporation. The assessments charged that income had been realized within the United States on which a tax was due. On the same day respondent was served with notice, of levy and notice of'the federal tax lien. At the same time petitioner commenced ¡an action in the New York District Court naming Omar, as well as respondent and others, as defendants. Personal…
2Cases cited14 opinions
- Hecht Co. v. BowlesSupreme Court of the United States · 1944
- Societe Internationale Pour Participations Industrielles Et Commerciales, S. A. v. RogersSupreme Court of the United States · 1958
- Virginian Railway Co. v. System Federation No. 40Supreme Court of the United States · 1937
- De Beers Consolidated Mines, Ltd. v. United StatesSupreme Court of the United States · 1945
- Deckert v. Independence Shares Corp.Supreme Court of the United States · 1940
9 more not listed; retrieve them via the Exa API.
3Cited by291 opinions
- Asahi Metal Industry Co. v. Superior Court of Cal., Solano Cty.Supreme Court of the United States · 1987
- Guardian Royal Exchange Assurance, Ltd. v. English China Clays, P.L.C.Texas Supreme Court · 1991
- Southern MacHine Company, Inc. v. Mohasco Industries, Inc.Court of Appeals for the Sixth Circuit · 1968
- Grupo Mexicano De Desarrollo, S. A. v. Alliance Bond Fund, Inc.Supreme Court of the United States · 1999
- Longines-Wittnauer Watch Co. v. Barnes & Reinecke, Inc.New York Court of Appeals · 1965
286 more not listed; retrieve them via the Exa API.