Legal Opinion
Logan Planing Mill Co. v. Fidelity & Casualty Co. of New York
District Court, S.D. West Virginia
Decided December 20, 1962No. Civ. A. 1058PublishedCited by 14 opinions
1Opinion of the Court
HARRY E. WATKINS, District Judge.
This action was brought by plaintiff to quiet title to a fund of money ($12,-285.44), held by the Board of Education of Lincoln County, West Virginia, which the United States claims by virtue of a tax lien. Plaintiff, Logan Planing Mill Company, and defendant, Fidelity and Casualty Company of New York, claim the fund by virtue of an assignment in trust prior in point of time to the assessment of the tax. Many legal questions and some factual questions have been raised, but this court finds that the assignment was valid and effective, and is superior to the tax…
2Cases cited46 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Prairie State Bank v. United StatesSupreme Court of the United States · 1896
- Pearlman v. Reliance InsuranceSupreme Court of the United States · 1962
- Weber v. Anheuser-Busch, Inc.Supreme Court of the United States · 1955
41 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United Sand and Gravel Contractors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- United States v. Commonwealth of Pa., Dept. of HighwaysDistrict Court, E.D. Pennsylvania · 1972
- Hudson County Board of Chosen Freeholders v. Jorge Morales, Township of Secaucus, Internal Revenue Service and Plaza National BankCourt of Appeals for the Third Circuit · 1978
- Alexis I. Dupont De-Bie v. John F. Vredenburgh and Faith S. VredenburghCourt of Appeals for the Fourth Circuit · 1974
- Little River Farms, Inc. v. United StatesDistrict Court, N.D. Georgia · 1971
9 more not listed; retrieve them via the Exa API.