Legal Opinion
The Citizens & Peoples National Bank of Pensacola, Florida v. United States
Court of Appeals for the Fifth Circuit
Decided April 7, 1978No. 76-2487PublishedCited by 8 opinions
1Opinion of the Court
JAMES C. HILL, Circuit Judge:
This appeal arises out of a priority dispute between the Internal Revenue Service (the Government) and the Citizens & Peoples National Bank of Pensacola, Florida (the Bank) over the proceeds of the general operating, checking account of Rosemont Nursing & Convalescent Home, Inc. (Rose-mont).
The Government asserts priority to the proceeds of the account by virtue of a No tice of Levy served upon the Bank at 12:30 p. m. on May 20,1975 to recover delinquent taxes assessed against Rosemont. The Bank at the time of service was in possession of two cheeks drawn on it by…
2Cases cited10 opinions
- George P. Baker, Trustees of the Property of Penn Central Transportation Company v. National City Bank of ClevelandCourt of Appeals for the Sixth Circuit · 1975
- Nineteenth Ward Bank v. First National BankMassachusetts Supreme Judicial Court · 1903
- Cohen v. First National Bank of NogalesArizona Supreme Court · 1921
- Scotts Bluff County v. First National BankNebraska Supreme Court · 1927
- Union State Bank v. Peoples State BankWisconsin Supreme Court · 1927
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Normand Josef Enterprises, Inc. v. Connecticut National BankSupreme Court of Connecticut · 1994
- United States v. Central Bank of DenverCourt of Appeals for the Tenth Circuit · 1988
- Sisk v. Saugus Bank & Trust Co. (In Re Saugus General Hospital, Inc.)United States Bankruptcy Court, D. Massachusetts · 1980
- Matter of Waco Oil Co., Inc.United States Bankruptcy Court, M.D. Florida · 1992
3 more not listed; retrieve them via the Exa API.