Legal Opinion
DiFlorio v. United States
District Court, N.D. New York
Decided June 2, 1983No. 82-CV-1347PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM-DECISION & ORDER
McCURN, District Judge.
This matter is before the Court on the defendant’s motion for summary judgment pursuant to Fed.R.Civ.P. 56. For the reasons set forth below, the defendant’s motion is granted.
This action is a complaint for wrongful levy, filed pursuant to 26 U.S.C. § 7426(a)(1). On March 15, 1978 Murphy and Wilbur Realty, Inc., now known as Kupperman and Wood, Inc. [Kupperman], executed a promissory note, a security agreement and mortgage agreement running in plaintiffs’ favor. On March 16 and 27, 1978, plaintiffs perfected their security interest in “all…
2Cases cited12 opinions
- Phelps v. United StatesSupreme Court of the United States · 1975
- United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
- Cross Electric Company, Inc. v. United States of America, in Re Cross Electric Company, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1981
- Bennett v. HunterSupreme Court of the United States · 1870
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- In Re RidingUnited States Bankruptcy Court, D. Utah · 1984
- Professional Technical Services, Inc. v. Internal Revenue Service (In Re Professional Technical Services, Inc.)United States Bankruptcy Court, E.D. Missouri · 1987
- Dunne Trucking Co. v. Internal Revenue Service of the United States (In Re Dunne Trucking Co.)United States Bankruptcy Court, N.D. Iowa · 1983
- Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)United States Bankruptcy Court, N.D. Indiana · 1997
- Brown v. Evanston Bank (In Re Brown)District Court, N.D. Illinois · 1991
13 more not listed; retrieve them via the Exa API.