Legal Opinion
United States v. Emigrant Industrial Sav. Bank
District Court, S.D. New York
Decided June 9, 1954PublishedCited by 8 opinions
1Opinion of the Court
DIMOCK, District Judge.
The Government brings this action against the Emigrant Industrial Savings Bank, a New York corporation, under section 3710(b) of the Internal Revenue Code, 26 U.S.C., to recover sums equal to the amounts of three savings bank deposits, as they existed on September 11, 1947, with legal interest from that date. One of the accounts is in the name of Joseph Y. Moriarity. The other two are entitled “Joseph Moriarity in trust for mother, Ellen” and “Joseph Moriarity, in trust for sister, Eleanor”, respectively. On September 11, 1947, a notice of federal tax lien, together…
2Cases cited11 opinions
- United States v. Dallas Nat. BankCourt of Appeals for the Fifth Circuit · 1945
- United States v. GrahamDistrict Court, S.D. California · 1951
- United States v. Manufacturers Trust Co.Court of Appeals for the Second Circuit · 1952
- California v. United StatesCourt of Appeals for the Ninth Circuit · 1952
- Stockert v. Dry Dock Savings InstitutionAppellate Division of the Supreme Court of the State of New York · 1913
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Louis H. MitchellCourt of Appeals for the Fifth Circuit · 1965
- United States v. Stock Yards Bank of Louisville, KentuckyCourt of Appeals for the Sixth Circuit · 1956
- United States v. SalernoDistrict Court, D. Nevada · 1963
- United States v. National Bank of CommerceCourt of Appeals for the Eighth Circuit · 1984
- State Real Estate Commission v. FarkasCommonwealth Court of Pennsylvania · 1971
3 more not listed; retrieve them via the Exa API.