Legal Opinion
United States v. Plez Lewis & Son, Inc.
District Court, E.D. Missouri
Decided June 27, 1967No. 66 C 112(3)PublishedCited by 4 opinions
1Opinion of the Court
REGAN, District Judge.
MEMORANDUM OPINION
This is an action, tried to the Court, whereby the United States of America seeks to recover the proceeds of a cashier’s cheek in the amount of $31,000 payable to the order of Adair Motel Corporation, as a means of foreclosing its federal tax liens on the indebtedness of Adair to Plez Lewis & Son, Inc., now in bankruptcy. We have jurisdiction under 28 U.S.C. Sections 1340 and. 1345 and Sections 7402 and 7403 of the Internal Revenue Code of 1954.
Plez Lewis & Son, Inc. (Plez Lewis) performed work and services for Adair Motel Corporation (Adair) prior to…
2Cases cited3 opinions
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- J. Morton Rosenblum, Trustee v. United States of AmericaCourt of Appeals for the First Circuit · 1962
- Little Audrey's Transportation Co. v. Beverly BankDistrict Court, S.D. Illinois · 1964
3Cited by4 opinions
- Dugan v. Missouri Neon & Plastic Advertising Co.Court of Appeals for the Eighth Circuit · 1973
- Beaufort Transfer Co. v. Fischer Trucking Co.District Court, E.D. Missouri · 1973
- Dugan v. Missouri Neon & Plastic Advertising CompanyDistrict Court, W.D. Missouri · 1971
- M. R. Dugan, D/B/A M. R. Dugan Auction Company v. Missouri Neon & Plastic Advertising Company and Tubelite Company, Inc. v. United States of America, All-Temp, Inc., a Corporation v. Lloyd Williams, D/B/A Williams Heating and Plumbing Company v. Ralph E. Boyer, Contractor, Inc., a Corporation, Garnishee-Plaintiff v. Internal Revenue Service, Department of the Treasury of the United States of America, and Lloyd WilliamsCourt of Appeals for the Eighth Circuit · 1973