Legal Opinion
Columbian Nat. Life Ins. v. Welch
Court of Appeals for the First Circuit
Decided February 12, 1937No. 3206PublishedCited by 7 opinions
1Opinion of the Court
PER CURIAM..We perceive no ground for this suit. The bill contains no allegation of threatened or irreparable injury to the plaintiff by seizure of its property for the debt of another [see Lion Coal Co. v. Anderson, 62 F.(2d) 325, 328 (C.C.A. 10)], and nothing is alleged which takes the case out of provisions of Revised Statutes, § 3224 (26 U.S.C.A. § 1543), that no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.
The “Notice of Levy” served upon the plaintiff by the collector stated that all rights of Pr0Perty belonging to the…
2Cases cited4 opinions
- United States v. Bank of ShelbyCourt of Appeals for the Fifth Circuit · 1934
- United States v. Western Union Telegraph Co.Court of Appeals for the Second Circuit · 1931
- United States v. Bank of United StatesDistrict Court, S.D. New York · 1934
- Lion Coal Co. v. AndersonCourt of Appeals for the Tenth Circuit · 1932
3Cited by7 opinions
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- United States v. Penn Mut. Life Ins. Co.Court of Appeals for the Third Circuit · 1942
- United States v. Massachusetts Mut. Life Ins. Co.Court of Appeals for the First Circuit · 1942
- United States v. Metropolitan Life Ins. Co.District Court, S.D. New York · 1941
- United States v. Metropolitan Life Ins. Co.District Court, E.D. Pennsylvania · 1941
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