Legal Opinion
Edgar B. Sims v. United States
Court of Appeals for the Fourth Circuit
Decided February 7, 1958No. 7525_1PublishedCited by 31 opinions
1Opinion of the Court
SOBELOFF, Circuit Judge.
The sole issue in this case is whether a state official who makes payment of accrued salaries to state employees in disregard of a notice of levy by the Commissioner of Internal Revenue for taxes due the United States by such employees may be held personally liable.
Edgar B. Sims, State Auditor of West Virginia, appeals from a judgment of $519.71 entered against him individually in favor of the United States for refusing to surrender the accrued wages of three employees of the state after the District Director of Internal Revenue had served notices of levy upon him.
The…
2Cases cited19 opinions
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Collector v. DaySupreme Court of the United States · 1871
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Randall v. BrighamSupreme Court of the United States · 1869
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
14 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- The Wilderness Society v. Rogers C. B. Morton, Secretary of the InteriorCourt of Appeals for the D.C. Circuit · 1973
- Sims v. United StatesSupreme Court of the United States · 1959
- Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Comptroller of Treasury v. John C. Louis Co.Court of Appeals of Maryland · 1979
26 more not listed; retrieve them via the Exa API.