Legal Opinion
Raffaele v. Granger, Collector of Internal Revenue
Court of Appeals for the Third Circuit
Decided May 14, 1952No. 10586PublishedCited by 76 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
This is an appeal by a Collector of Internal Revenue from an order of a district court quashing a warrant of distraint.
Against one who fails upon demand to pay taxes owed the United States) a Collector of Internal Revenue has a statutory remedy of “distraint upon the goods, chat tels or * * * bank accounts of the person delinquent”. 1 Purporting to exercise this power with reference to property of Antonio Raffaele, a tax delinquent, the Collector who is appellant here issued a warrant of distraint and levied thereunder upon certain deposits standing in banks in the…
2Cases cited13 opinions
- Madden v. Glosztonyi Savings & Trust Co.Supreme Court of Pennsylvania · 1938
- C. I. T. Corporation v. FlintSupreme Court of Pennsylvania · 1939
- In Re FassettSupreme Court of the United States · 1892
- United States v. HutchersonCourt of Appeals for the Eighth Circuit · 1951
- Long v. RasmussenDistrict Court, D. Montana · 1922
8 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. CraftSupreme Court of the United States · 2002
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- New Hampshire Fire Insurance v. ScanlonSupreme Court of the United States · 1960
- United States v. American National Bank of Jacksonville and Title & Trust Company of FloridaCourt of Appeals for the Fifth Circuit · 1958
71 more not listed; retrieve them via the Exa API.