Legal Opinion

Furcron v. United States

District Court, D. Maryland

Decided January 17, 1986No. Civ. Y-85-4000PublishedCited by 7 opinions

1Opinion of the Court

MEMORANDUM

JOSEPH H. YOUNG, District Judge.

Plaintiffs Katherine and Samuel Furcron, American citizens who divide their time between Mexico and the United States, have filed this suit against the United States, the Federal Reserve Bank of New York (“FRB”), and Citibank, N.A. (“Citibank”). Plaintiffs allege that they timely tendered to the Internal Revenue Service a $10,000 cashier’s check drawn on a Mexican bank in satisfaction of their 1979 tax liability. They allege that the IRS eventually sent the check to FRB New York for collection, that FRB sent the check to Citibank, and that three years…

2Cases cited10 opinions

  1. Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
  2. Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
  3. Schweiker v. HansenSupreme Court of the United States · 1981
  4. Immigration & Naturalization Service v. MirandaSupreme Court of the United States · 1982
  5. Ann Hansen v. Patricia Roberts Harris, Secretary of Health, Education and WelfareCourt of Appeals for the Second Circuit · 1980

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3Cited by7 opinions

  1. United States v. Robert Asmar and Kathleen AsmarCourt of Appeals for the Third Circuit · 1987
  2. United States v. DickersonDistrict Court, D. Maryland · 1986
  3. Kramer v. United StatesDistrict Court, E.D. Virginia · 1994
  4. Angeles v. District Director, Immigration & Naturalization ServiceDistrict Court, D. Maryland · 1990
  5. In Re Grand Jury ProceedingsDistrict Court, D. Maryland · 1994

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