Legal Opinion
New Hampshire Fire Insurance v. Scanlon
Supreme Court of the United States
Decided April 25, 1960No. 339PublishedCited by 67 opinions
1Opinion of the CourtJustice Black
Acting pursuant to statutory authority to levy, distrain or seize property or rights to property belonging to a delinquent taxpayer, 1 respondent Scanlon, District Director of Internal Revenue, served notices of levy on the City of New York demanding that it pay to the Director money alleged to be due from the city to respondent Acme Cassa, Inc., under a contract for the construction of a school playground. The purpose of this distraint was to secure payment of taxes owing by taxpayer Acme Cassa to the Federal Government. The petitioner, New Hampshire Fire Insurance Co., then brought this…
2Cases cited34 opinions
- Weeks v. United StatesSupreme Court of the United States · 1914
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Go-Bart Importing Co. v. United StatesSupreme Court of the United States · 1931
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Thompson v. Magnolia Petroleum Co.Supreme Court of the United States · 1940
29 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- United States v. HubbardCourt of Appeals for the D.C. Circuit · 1980
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Securities and Exchange Commission v. Kevin Michael McCarthy Thomas William BlodgettCourt of Appeals for the Ninth Circuit · 2003
- Securities and Exchange Commission v. Walter Wencke, Theodore Delusignan, Movant-Appellant v. R.N. Gould, Receiver-TrusteeCourt of Appeals for the Ninth Circuit · 1986
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
62 more not listed; retrieve them via the Exa API.