Legal Opinion
Citizens Nat. Trust & S. Bank of Los Angeles v. United States
Court of Appeals for the Ninth Circuit
Decided April 28, 1943No. 10232PublishedCited by 27 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
Appellant appeals from a judgment of the District Court holding that the United States has a lien upon specified property superior to appellant’s lien.
On March 9, 1938, appellant Bank recovered a judgment against one Taft. On March 13, 1938, Taft inherited an undivided one-fourteenth interest in an estate. On April 9, 1938, the Bank levied a writ of execution on the interest of Taft in the said estate. Subsequently, on September 20, 1940, the Collector of Internal Revenue levied a warrant of distraint on Taft’s interest in the said estate claiming a lien thereon for…
2Cases cited11 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- United States v. Long Island Drug Co.Court of Appeals for the Second Circuit · 1940
- United States v. Pacific RailroadU.S. Circuit Court for the District of Eastern Missouri · 1880
6 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Investment & Securities Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1944
- Miller v. Bank of America, N. T. & S. A.Court of Appeals for the Ninth Circuit · 1948
- California State Board of Equalization v. Coast Radio ProductsCourt of Appeals for the Ninth Circuit · 1955
22 more not listed; retrieve them via the Exa API.