Legal Opinion
A. H. & R. S. Coal Corp. v. United States
District Court, W.D. Pennsylvania
Decided July 17, 1978No. Civ. A. 75-94PublishedCited by 10 opinions
1Opinion of the Court
OPINION
MARSH, District Judge.
Plaintiffs A. H. and R. S. Coal Corporation and Robert Snyder have instituted an action to quiet title, seeking divestment of a federal tax lien on personal property which they purchased. After a non-jury trial, the court makes the following findings of fact and conclusions of law.
The personal property purchased by plaintiffs had been subject to a security interest granted by a previous owner, American International Refining Corporation (hereinafter AIRC), in favor of RIDC Industrial Development Fund. RIDC had also held a mortgage on AIRC’s real property in Butler…
2Cases cited12 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- MECO REALTY CO. v. BurnsSupreme Court of Pennsylvania · 1964
- Yazoo & Mississippi Valley Railroad v. City of ClarksdaleSupreme Court of the United States · 1921
- United States v. Branch Coal Corporation, a Pennsylvania Corporation, Sun Protection Company OfamericaCourt of Appeals for the Third Circuit · 1968
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Thomas Jerry Myers v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Kasdon v. G. W. Zierden Landscaping, Inc.District Court, D. Maryland · 1982
- United States v. CapobiancoCourt of Appeals for the Third Circuit · 1988
- Barrow v. Tennessee Department of RevenueTennessee Supreme Court · 1983
- United States v. CapobiancoDistrict Court, E.D. Pennsylvania · 1987
5 more not listed; retrieve them via the Exa API.