Legal Opinion
Perrin & Martin, Inc. v. United States
District Court, E.D. Virginia
Decided July 28, 1964No. Civ. A. No. 2380PublishedCited by 4 opinions
1Opinion of the Court
BUTZNER, District Judge.
This case has been submitted for decision on stipulation of facts. It involves the priority of the Government’s claim for taxes owed by the Southern Asbestos Company, Incorporated, and the claim of M. M. Clark, Inc. for materials furnished Southern Asbestos Company, Inc.
Perrin & Martin, Inc. was the subcontractor for the heating, ventilating and air conditioning system of the Potomac Towers Apartments in Arlington, Virginia. On June 5,1959 Asbestos, the taxpayer, submitted a bid for insulation, which was accepted by Perrin & Martin.
The taxpayer, Asbestos, was indebted…
2Cases cited13 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Liverpool & London & Globe InsuranceSupreme Court of the United States · 1955
- United States v. ScovilSupreme Court of the United States · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Spring Construction Co. v. HarrisCourt of Appeals for the Fourth Circuit · 1980
- Spring Construction Co., Inc., and Lawyers Title Insurance Corp., and Bank of Va-Eastern, First & Merchants National Bank of Tidewater v. Patricia R. Harris, Secretary of the Department of Housing and Urban Development, Spring Construction Co., Inc., and Lawyers Title Insurance Corp., and Bank of Va-Eastern, First & Merchants National Bank of Tidewater, Intervening v. Patricia R. Harris, Secretary of the Department of Housing and Urban DevelopmentCourt of Appeals for the First Circuit · 1980
- Glen Const. Co., Inc. v. Bank of ViennaDistrict Court, E.D. Virginia · 1976
- M & T Electrical Contractors, Inc. v. Capital Lighting & Supply, Inc. (In Re M & T Electrical Contractors, Inc.)District Court, District of Columbia · 2001