Legal Opinion
Resolution Trust Corp. v. Gill
Court of Appeals for the Third Circuit
Decided March 31, 1992No. 91-3439PublishedCited by 45 opinions
1Opinion of the Court
OPINION OF THE COURT
ROSENN, Circuit Judge.
This appeal presents a set of unique circumstances which call into question the *338timeliness of the Government notice of levy upon the funds and IRA accounts of a delinquent taxpayer, and the competing rights of an alleged holder in due course to payment of checks drawn by a bank in closing out the accounts. Taxpayer Dante Gill maintained several IRA bank accounts with First Federal Savings and Loan Association of Pittsburgh (First Federal or the Bank).1 The Government served notice of levy on First Federal at around the same time Gill closed her…
2Cases cited8 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
- Texas Oil & Gas Corporation v. The United States of America, the Pecos County State BankCourt of Appeals for the Fifth Circuit · 1972
- Rice Investment Company v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- United States v. Estate of SwanCourt of Appeals for the Fifth Circuit · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- National State Bank v. Federal Reserve Bank of New York Community Guardian Bank Uniport Company, Inc. Sang B. Lee Federal Reserve Bank of New YorkCourt of Appeals for the Third Circuit · 1992
- Morris Rosen, Debtor v. Karen E. Bezner, Trustee, Morris RosenCourt of Appeals for the Third Circuit · 1993
- McGrath v. City of PhiladelphiaDistrict Court, E.D. Pennsylvania · 1994
- In Re Basis Yield Alphs Fund (Master)United States Bankruptcy Court, S.D. New York · 2008
- Stat-Tech Liquidating Trust v. FensterDistrict Court, D. Colorado · 1997
40 more not listed; retrieve them via the Exa API.