Legal Opinion
United States v. Marine Midland Bank, N.A.
District Court, W.D. New York
Decided December 18, 1987No. Civ-86-839CPublishedCited by 8 opinions
1Opinion of the Court
CURTIN, Chief Judge.
Defendant Marine Midland Bank, N.A. [Marine] now moves for summary judgment on the grounds that 1) the complaint of the plaintiff United States of America [United States] is barred by the six-year statute of limitations under 26 U.S.C. § 6502, and 2) plaintiff’s complaint is legally without merit (Items 7 and 8). The United States opposes defendant’s motion and moves for summary judgment on its own behalf (Items 9, 10, and 12). Plaintiff opposes (Item 11).
This action arises out of an Internal Revenue Service [I.R.S.] levy against property of a former Marine customer,…
2Cases cited10 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-PartyCourt of Appeals for the Second Circuit · 1974
- ABKCO Industries, Inc. v. Apple Films, Inc.New York Court of Appeals · 1976
- United States v. HodesCourt of Appeals for the Second Circuit · 1966
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3Cited by8 opinions
- Congress Talcott Corporation v. Gabriel Gruber Lawrence Herman United States of AmericaCourt of Appeals for the Third Circuit · 1993
- United States v. BrickmanDistrict Court, N.D. Illinois · 1995
- Virgin Islands Bureau of Internal Revenue v. Chase Manhattan BankDistrict Court, Virgin Islands · 2001
- United States v. Chapel Chase Joint Venture Inc.District Court, D. Maryland · 1990
- United States v. MichelDistrict Court, E.D. New York · 2012
3 more not listed; retrieve them via the Exa API.