Legal Opinion
United States v. Rockland Trust Co.
District Court, D. Massachusetts
Decided June 17, 1994No. Civ. A. 93-10674-DPWPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
WOODLOCK, District Judge.
The United States commenced this action to recover an amount, calculated with interest as of this day to be $92,255.11 from the defendant/third-party plaintiff Rockland Trust Company (“Rockland”). The United States alleges that Rockland failed or refused to surrender property or property rights of third-party defendant Carlton C. Gifford, which was subject to an Internal Revenue Service (“IRS”) levy. Presently before me is a summary judgment motion by the United States against Rockland and a motion by third-party defendant Lloyd Earl Belford,…
2Cases cited25 opinions
- Valerie Watterson v. Eileen PageCourt of Appeals for the First Circuit · 1993
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Robert Goldman v. First National Bank of BostonCourt of Appeals for the First Circuit · 1993
- Robertson v. Gaston Snow & Ely BartlettMassachusetts Supreme Judicial Court · 1989
- Tino Villanueva v. Wellesley CollegeCourt of Appeals for the First Circuit · 1991
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3Cited by4 opinions
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