Legal Opinion
United States v. Stock Yards Bank of Louisville, Kentucky
Court of Appeals for the Sixth Circuit
Decided April 2, 1956No. 19-4183PublishedCited by 20 opinions
1Opinion of the Court
STEWART, Circuit Judge.
On August 10, 1950, the Commissioner of Internal Revenue assessed income taxes, penalties, and interest against ■Clarence J. Theobald in the total amount •of $129,960.67 for the years 1943 through 1946. Theobald was a resident •of Jefferson County, Kentucky. Notice of the resulting tax lien was filed with the County Clerk of Jefferson County on October 5, 1950. On October 23, 1950, warrants of distraint and a notice of levy were served upon the appellee bank, .advising the bank that all property then in its possession belonging to or payable to Clarence J. Theobald was…
2Cases cited15 opinions
- Clearfield Trust Co. v. United StatesSupreme Court of the United States · 1943
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Cannon v. NicholasCourt of Appeals for the Tenth Circuit · 1935
- United States v. Aetna Life Ins. Co. of Hartford, Conn.District Court, D. Connecticut · 1942
- United States v. Metropolitan Life Ins. Co.Court of Appeals for the Second Circuit · 1942
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
- Clarence P. Sherman v. Air Reduction Sales Company, Division of Air Reduction Company IncorporatedCourt of Appeals for the Sixth Circuit · 1958
- The Equitable Life Assurance Society of the United States v. United StatesCourt of Appeals for the First Circuit · 1964
- Keyes v. KeyesMississippi Supreme Court · 1965
15 more not listed; retrieve them via the Exa API.