Legal Opinion
J. C. Gauvey, D/B/A Gauvey Rig and Trucking Company v. United States
Court of Appeals for the Eighth Circuit
Decided June 1, 1961No. 16624PublishedCited by 7 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
We have for determination the question of whether the lien of the Government for unpaid taxes is entitled to priority over the rights of appellant which were created by a document denominated as a “conditional sale contract” antedating the assessment and filing of the notice of the tax lien.
On May 1, 1956, the appellant agreed to sell to Basin Rig & Trucking, Inc. (Basin), certain personal property in accordance with the terms of a conditional sale contract which, in summary, contained these pertinent provisions: title to the property was reserved by the seller,…
2Cases cited16 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
- United States v. R. F. Ball Construction Co.Supreme Court of the United States · 1958
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Farmers State Bank v. NeeseAppellate Court of Illinois · 1996
- United States v. Lebanon Woolen Mills CorporationDistrict Court, D. New Hampshire · 1964
- In Re RobertsDistrict Court, D. South Dakota · 1973
- Crystal Bar, Inc. v. Cosmic, Inc.District Court, D. South Dakota · 1991
- Nomellini Construction Co. v. United StatesDistrict Court, E.D. California · 1971
2 more not listed; retrieve them via the Exa API.